Per : Justice Vivek Rusia
The present writ petition under Article 226 of the Constitution
of India and the connected Income Tax Appeals under Section 260A
of the Income Tax Act, 1961 (in short ‘the Act’) arise out of a
common action of survey undertaken on 2nd and 3rd May, 2006 by the
officers of the Income Tax Department, Indore at the business-cum-
residential premises of Lunkad Media and a group of companies.
02. Aggrieved by the nature and manner of the proceedings
including the entry into the residential premises, seizure of records in
excess of the authority conferred by Section 133A of the Act and the
denial of books of account post-survey M/s Lunkad Media had
preferred the present petition before this Court seeking appropriate
reliefs such as quashment of the survey proceedings, the impounding
of documents and the assessment orders passed without providing
access to the seized records. The petitioners / appellants have
subsequently also challenged the legality of the entire action and the
orders passed by the Income Tax Appellate Tribunal (ITAT) in the
connected income tax appeals.