ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

condone the delay in filing an application under Section 17 of the SARFAESI Act. With this contention, the learned counsel relied on the following judgments:- (1) Standard Chartered Bank v. MSTC Limited reported in Manu/SC/0073/2020. O.P (DRT) No.73 of 2018 15

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

15 to 17 therein relate to the transaction with a party by name Murali, Irinjalakkuda. In this regard CHN/13 14/S&S/18/HW(1)- 1 recovered from the assessee's premise on the day of search action u/s 132 on 04-12-2013 is related. The business transactions recorded in both the seized materials relate to the same party Murali, Irinjalakuda

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

15 to 17 therein relate to the transaction with a party by name Murali, Irinjalakkuda. In this regard CHN/13 14/S&S/18/HW(1)- 1 recovered from the assessee's premise on the day of search action u/s 132 on 04-12-2013 is related. The business transactions recorded in both the seized materials relate to the same party Murali, Irinjalakuda

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

15 to 17 therein relate to the transaction with a party by name Murali, Irinjalakkuda. In this regard CHN/13 14/S&S/18/HW(1)- 1 recovered from the assessee's premise on the day of search action u/s 132 on 04-12-2013 is related. The business transactions recorded in both the seized materials relate to the same party Murali, Irinjalakuda

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOMETAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

15 to 17 therein relate to the transaction with a party by name Murali, Irinjalakkuda. In this regard CHN/13 14/S&S/18/HW(1)- 1 recovered from the assessee's premise on the day of search action u/s 132 on 04-12-2013 is related. The business transactions recorded in both the seized materials relate to the same party Murali, Irinjalakuda