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2011 (11) TMI 16 - DELHI HIGH COURTBlock assessment u/s 158BC read with section 144 - No search on the assessee - appellant had submitted that the search warrant and the panchnama are of no relevance as the appellant was not operating from the address mentioned therein - Held that:- the search warrant and panchnama mention the name of the appellant. - appellant has taken conflicting and contrary stands in different proceedings. - Decided against the assessee. Non issuance of notice u/s 158BC, whether merely a procedural irregularity - Held that:- there is ample evidence and material that notice under section 158 BC was served/received by the appellant. There is implied, if not a direct admission by the appellant that the block assessment notice dated 17th October, 1997 was served in view of the reply by the appellant company dated 17th November, 1997 to the notice under Section 142 of the Act. Further, there is evidence to show that A.K. Mishra who had represented the appellant company and was in touch with the director/officers of the appellant company. The contention that A.K. Mishra was not representing the appellant stands falsified and negated. Submission that no material or evidence was found in the alleged search - Held that:- The questionnaire attached to the notice refers to the material and evidence collected during the course of search. The block assessment order which was challenged before the tribunal also refers to documents, material etc. found during the search. - Decided against the assessee.
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