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2010 (10) TMI 663 - HC - Income TaxSurvey instead of search - Powers of survey u/s 133A - proceedings i.e. search and block assessment which followed such survey - Held that: - the scope of survey under section 133A includes verification of cash with respect to books of account. In this case, the cash found in the person of the appellant was to be verified with respect to books of account and for this purpose, survey under section 133A was carried out. The assessee was accompanied to his office and he could not satisfactorily explain the nature of possession of cash found with him along with evidence and accordingly, survey was converted into search. - it was not open to the assessee to question the legality and validity of search and seizure proceedings during assessment proceedings before the Assessing Officer or in appeal before the Commissioner of Income-tax or the Tribunal. Assessment order - Whether in the facts and circumstances of the case, the assessment order was made on the basis of instructions and dictates of other authorities and if so whether such assessment is not bad in law? - Held that:- The Assessing Officer is free to complete the assessment on the basis of materials available on record and on the basis of the appellant's explanation. There is no such direction as alleged by the appellant in the instant case. - the question raised by the assessee is a pure question of fact that has already been answered by the forum below against the assessee.
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