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2013 (4) TMI 366 - HC - Income TaxSearch U/s 132 of Income Tax Act - Section 253 (1B) of the Act - A block assessment order U/s 158BC - Held that:- We agree with the reasons given by the Five-Members Bench of the Tribunal in Promain Ltd. v. Deputy Commissioner of Income Tax (2012 (5) TMI 107 - DELHI HIGH COURT) that the satisfaction to be reached by the Authority issuing warrant of authorisation is an administrative function - The fact, that the plea has to be entertained by the Authority issuing the warrant only after satisfying itself about the existence of the conditions on which the satisfaction has to be arrived at on the basis of the opinion in their possession and that such satisfaction has to be objective and not subjective, may prompt one to conclude that the power to initiate a search is only a quasi-judicial function - The Assessing Authority cannot go into such questions and consequently the Appellate Authority which has to look into the validity of the assessment order cannot question the validity of the search. We entirely agree with the reasoning given in Promain Ltd. v. Deputy Commissioner of Income Tax (2012 (5) TMI 107 - DELHI HIGH COURT), Deputy Commissioner of Income Tax as well as the decisions of Punjab & Haryana High Court, Madhya Pradesh High Court, Rajasthan High Court, and Delhi High Court which have on more than one occasion held that in hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for conducting search and seizure. This decision can be challenged in an independent proceedings where the question of validity of order may be gone into. - Decided in favor of revenue.
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