AdvertisementJitendra Mansukhlal Adesara Vs ACIT (Gujarat High Court) The Gujarat High Court disposed of a batch of writ petitions by a common judgment, treating Special Civil Application No. 20844 of 2019 as the lead matter. The petitioner challenged notices dated 12.09.2019 issued under Section 153C of the Income-tax Act, 1961 and the order dated 22.10.2019 rejecting the petitioner’s objections to those notices. The petitioner, proprietor of Amrut Jewellers, carried on business in gold ornaments. A search under Section 132 was conducted on 27.10.2017 at Rajkot Airport in the cases of employees of J...