TMI Blog2013 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... whose documents and other assets had been requisitioned under section 132A - Following decision of Manish Maheshwari Vs. Asst. Commissioner of Income-tax and another [2007 (2) TMI 148 - SUPREME COURT OF INDIA] - Decided in favour of Assessee. - SPECIAL CIVIL APPLICATION NO. 9349 of 2002 - - - Dated:- 7-1-2013 - AKIL KURESHI AND SONIA GOKANI , JJ. For the Appellant : K. R. Dixit. For the Respondent : Mrs. Mauna M. Bhatt. JUDGMENT:- PER : Akil Kureshi Petitioner has challenged a notice dated 29.10.2001 annexed at Annexure-A2 to the petition issued by the Deputy Commissioner of Income-tax, Ahmedabad under Section 158BD of the Income-tax Act, 1961 (Hereinafter referred to as "the Act"). Petitioner has also challenged fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submitted that in absence of any such satisfaction being recorded, no notice under Section 158BD could have been issued. In support of his contention, counsel relied on the decision of the Hon'ble Supreme Court reported in [2007] 289 ITR 341 (SC) in the case of Manish Maheshwari Vs. Asst. Commissioner of Income-tax and another. 3.2 Counsel contended that the impugned notice was issued after gross delay. He submitted that the search was carried out with respect to husband of the petitioner on 21.10.1999. The impugned notice was issued after two years. Relying on the decision of this Court reported in [1999] 236 ITR 73 (Guj) in the case of Khandubhai Vasanji Desai Vs. Deputy CIT, 3.3 Counsel further submitted that there was total non app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the petitioner pursuant to the search operation on 31.10.2001. The affidavit-in-reply dated 11.10.2002 of one Shri S.K. Mehta, Assessing Officer of Income-tax records that the block assessment relating to the searched person was completed on 31.10.2001. It is further stated that additions on several points were made, however, a detailed office note made by the Assessing Officer below assessment order mentions every point which required action in case of the petitioner. Few things thus emerge. The office note on which learned counsel for the respondents placed reliance, which is produced along with the affidavit-in-reply annexed at Annexure-I, formed part of the assessment order. The assessment order in case of husband of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will refer to the decision of the Supreme Court in the case of Manish Maheshwari (supra). In the context of requirement to be satisfied for an action under Section 158BD of the Act, the Supreme Court observed as under: "The condition precedent for revoking a block assessment is that a search has been conducted under section 132, or documents or assets have been requisitioned under section 132A. The said provision would apply in the case of any person in respect of whom search has been carried out under section 132A or documents or assets have been requisitioned under section 132A. Section 158BD, however, provides for taking recourse to a block assessment in terms of section 158BC in respect of any other person, the conditions precede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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