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2012 (4) TMI 146 - HC - Income TaxValidity of search and seizure - Whether the Tribunal was justified in holding that the assessments were invalid for the reason that search warrant issued in Form 45 was invalid - It is also pertinent to note from the search records produced by the department that food bills raised against the customers by Khyber Hayath (sadhya) restaurant and Bimbis Fast Food show the same telephone number 382357, which intrinsically prove that all the concerns are owned and managed by same party, though under separate group names and concerns for the purpose of income tax benefits - During search it was also noticed that all the group concerns had common store in the same building. It is seen that simultaneously on 10.3.1999 itself the Managing Partner's house as well as another premises of the Bimbis functioning in another place at Ernakulam was also searched based on separate warrants - Held that: the search is carried out strictly by following the procedure contained under Rule 112 and by issuing warrant by giving the names of each and every assessee separately after describing all of them as "Bimbis Group of Concerns" - Decided against the assessee by way of direction to Tribunal to decide this case on merit
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