High Court Of Madhya Pradesh: Indore Bench
Khemchand Chandwan vs. DCIT
Section 158BC
N.K. Jain, J.
Writ Petn. No. 882 of 2000
19th August, 2000
Counsel Appeared
P.M. Choudhary, for the Petitioners : Patankar, for the Respondent
JUDGMENT
N.K. JAIN, J. :
Heard. The petitioners have challenged the notice issued by respondent No. 1 under s. 158BC of the IT Act, after search was conducted on petitioners’ premises under the provisions of s. 132 of the Act. The search was initiated on 4th Jan., 2000, and it appears that the search continued till 25th March, 2000, when finally statements of the petitioners were recorded by the officers of the IT Department. During search books of account of the petitioners were also seized. On receipt of the notice dt. 23rd March, 2000, the petitioners on 24th March, 2000, applied for supply of copies of the documents so as to enable them to file the return. It is submitted that some copies have been furnished to the petitioners on 31st March, 2000. However, their prayer for supply of remaining copies still remains unanswered by the respondents.
The petitioners have mainly challenged the said notice on the ground that no such notice could legally be issued before conclusion of the search, which was concluded on 25th March, 2000, whereas the notices have been issued on 23rd March, 2000.
As a general rule this Court does not interfere at the stage of issuance of notices. In the instant case also I see no reason for such interference. The petitioners are still free to file their return in reply to the said notice. Learned counsel for the petitioners, however, points out that period for filing of return has already expired and since copies were not made available to the petitioners they could not file return in time.
Having heard learned counsel for the parties and considering the factual matrix as aforesaid I dispose of this petition with the direction to respondent No. 1 to supply remaining copies to the petitioners within 10 days from today. The petitioners may, thereafter, within next 30 days file their return as envisaged under s. 158BC of the Act. The delay, if any, in filing the return shall stand condoned.
No order is made as to the costs.3
[Citation : 254 ITR 568]
