TMI Blog2008 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate for the appellant-revenue. JUDGMENT The judgment of the court was delivered by Rakesh Kumar Garg, J . - A search was conducted on 23.7.2002 at the premises of Mohar Singh, father of respondent. However, it is pertinent to mention here that the said Mohar Singh had died on 20.6.2002. Some incriminating documents were found at his residence. On the basis of these facts, a notice under Section 158-BC of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') was issued by the Assessing Officer on 20.5.2004 and the same was served upon Sh. Rakesh Kumar as legal heir of Mohar Singh. He was required to furnish the return of income for the period 1.4.1996 to 23.7.2002. The legal heir did not file any return. The Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions contained in the Act, and therefore, the assessment is liable to be quashed. 3. Feeling aggrieved against the said order dated 31.1.2007 passed by the Income-Tax Appellate Tribunal, New Delhi Bench 'E' in ITA No.173/Del/2005, the revenue has filed the present appeal raising the following substantial questions of law:- (i) Whether on the facts and in the circumstances of the case, the ld. ITAT was right in law in holding that search was invalid?" (ii) Whether on the facts and in the circumstances of the case, the ld. ITAT was right in law in holding that the authorization issued for conduction the search was invalid and void ab initio?" 4. Sh. Sanjeev Kaushik, learned counsel for the revenue, has vehemently argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the counsel for the appellant. Thus, from the undisputed facts, it is crystal clear that not only the search was invalid but the authorization for conducting search itself was invalid and void ab intio. Thus, the order passed by the Assessing Officer under Section 158-BC (c )/144 of the Act dated 30.7.2004 was illegal as the same was passed in consequence to a search warrant, issued under Section 132 of the Act, in the name of a dead person. Such search warrant is against the law of natural justice. No valid assessment could have been made on the strength of such an invalid search warrant. The judgments cited by the learned counsel for the appellant are not applicable in the facts and circumstances of the case, being clearly distinguis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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