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2019 (2) TMI 415 - KERALA HIGH COURTAssessment u/s 158BC - period of limitation - proper authorization - search u/s 132 - continuous search operation or not - search and seizure were conducted on two days by two different authorised persons - The limitation commences from the last day of the month in which the last panchnama was recorded - Held that:- Even if the search operations continue for a number of days or are conducted on days not continuous or consequent, that would not be relevant in so far as computing limitation which has to be from the last date on which incriminating material was recovered and seized, which seizure is also evidenced by a panchnama. Once on the basis of an authorisation a search is initiated, then it has to be continuous unless there is a restraint order issued against any documents or materials. This is also logical since once the search party leaves the premises, no one would leave any incriminating material in the premises for further seizure. Once the search party leaves the subject premises, for a further search there should be a fresh authorisation. However, if a restraint order is issued against any material and the same allowed to be kept in the premises itself, then within sixty days a further search could be carried out on the very same authorisation but; confined to the materials against which a restraint order is issued under Section 132 (3). The panchnama drawn up last, would be that drawn up seizing incriminating materials; a seizure as provided in Section 132. Whether it be on the first authorisation or the last under a series of such authorisations is not relevant for our case, which has only one authorisation. A panchanama was drawn up and the other documents which the authorised officer wished to examine were placed in an almirah and the same issued with a restraint order under Section 132(3). Tribunal has rightly found that at the time when the search was proceeded with, it would not have been in the contemplation of the authorised officer that an assessment order would be issued only after the period of limitation. It cannot also be assumed that the authorised officer had at the time of search itself decided to issue an order after the limitation as provided under Section 158BE. Here is not a case where there was unexplained delay in carrying out the further seizure of the documents against which a restraint order is issued. Regarding the issue that, search and seizure were conducted on two days by two different authorised persons - Held that:- at the first appellate stage, the specific contention was that both the officers though authorised had independently conducted the search on the two separate days. This contention cannot vitiate the search and seizure and was not accepted by the first appellate authority or the Tribunal. Here too, the contention is reiterated, which we find to be a mere after thought to delay the finalisation by realisation of the demand. Appeal rejected - Decided against the assessee.
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