TMI Blog2011 (10) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ent should have been passed before that date. Order passed on 31.12.96 is time barred. Order of Tribunal set aside. - IT APPEAL NO. 185 OF 2004 - - - Dated:- 17-10-2011 - N. KUMAR AND RAVI MALIMATH, JJ. A. Shankar for the Appellant. E. Sanmathi Indrakumar for the Respondent. JUDGMENT N. Kumar, J. The assessee has preferred this appeal challenging the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not completed on that date. The officials of the Department who are authorized to conduct search again visited the residential premises of the assessee on 10-11-1995, 22-12-1995 and 23-11-1999 for the purpose of search and drawn the mahazars and according to them the last drawn mahazar in respect of the residential premises is 23-11-1995. In respect of the office premises they have visited the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2010] and this Court in the said Judgment has categorically held that the period of limitation starts on the date on which the last of the authorization has been executed and not when the authorized officers sets that the search is finally concluded before a prohibitory order under Section 132(3), it does not elongate the starting point of limitation. By virtue of an authorization the official vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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