Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 814 - AT - Income TaxWarrant of authorization for conducting search - block assessment – Held that:- As decided in CIT (Central) Versus Smt. Vandana Verma [2009 (10) TMI 52 - ALLAHABAD HIGH COURT] joint warrant could not be issued and it shall, be incumbent upon die authority to issue warrant in individual name Undisputedly in the present case the warrant of search was issued in the joint names of the assessee and his brother thus assessment not justified - the warrant of authorization must be issued individually by the Director/Commissioner at the time of issuing the same. If the same is not issued individually, then assessment cannot be made in an individual capacity as done by the Assessing Officer in the instant case - Order of CIT(A) is set aside and remand the matter to CIT(A) with a direction to await the decision of larger Bench and also direct the Revenue not to press demand raised out of assessment orders till disposal of the appeals by CIT(A) - appeals of the assessee allowed for statistical purposes.
|