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2015 (4) TMI 1106 - HC - Income TaxAssessment u/s 158BD - Held that:- The confusion has apparently happened because search under section 132 of the Act commenced in the case of other assessees as well and, therefore, all similarly placed persons were clubbed together and assessment orders were passed. However, neither in the course of passing the assessment order nor during the appeal proceedings before the Tribunal or this court, attention was drawn to the survey proceedings under section 133A of the Act, in so far as the present assessee is concerned. Since all the cases were taken up together as one lot and assessment orders were passed, the error could have happened. Since the earlier order of the Tribunal dated April 12, 1999 does not deal with each one of the assessee, but based on a common order passed by the Tribunal, the error in the present case is apparent on the face of the record. This error was also not brought to the notice of this court in the earlier round of litigation. The typed set of documents filed in the earlier round of litigation by the assessee shows that it is a case of only survey under section 133A and search has been clearly deleted. There is no dispute on this fact, as the same is borne out by document. If it is a case of survey under section 133A of the Act, as is evident from the document, the block assessment, invoking the provisions of sections 158BC does not arise, as there is no search in terms of section 132 of the Act - Decided in favour of assessee
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