TMI Blog2011 (6) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised altogether 27 grounds. One of the main grievance raised by Revenue appears at ground No.26, whereby it assails the order of the CIT(Appeals) that the block assessment was time barred and bad in law. 2. When the matter was taken up for hearing, learned counsel for the assessee, placing a copy of order dated 4.3.2011 of Hon'ble jurisdictional High Court in W.P.No.25078 of 2005, submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts and Tribunal/Board have, on identical circumstances, held that the Prohibitory Order passed under section 132(3) shall be in force for 60 days and any search and seizure by lifting Prohibitory Order after 60 days does not amount to actual search and seizure, and any search and seizure after lifting the expired Prohibitory Order cannot be regarded as continuation of search commenced and can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by limitation and is without jurisdiction and cannot be enforced against the assessee and the assessee is entitled to get the reliefs as sought for herein. 5. Since Hon'ble High Court has already held that block assessment was barred by limitation, the appeal of the Revenue before us would not survive any more. 6. In the result, the appeal filed by the Revenue is dismissed as infructuo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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