1. The two appeals (LPA 250/2011 and LPA 511/2011) and the
writ petition (WP(C) 7978/2010) raise common questions of fact and
as such are being taken up for disposal together.
2. Writ Petition (c) No. 7978/2010 has been filed by Gauri
Shankar Goel in the capacity of Director of M/s J.P. Goel and Sons
Private Limited as also in his individual capacity and by Shri Shankar
WP(C) 7978/2010, LPA Nos.250/2011 & 511/2011 Page 2 of 9
Lal Goel seeking quashing and setting aside warrant of authorization
dated 17.07.2009 under Section 132 (A) of the Income Tax Act, 1961
(hereinafter referred to as “the Act”).
Source: Indian Kanoon