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2008 (11) TMI 46 - HC - Income TaxAppellant/revenue is aggrieved by the fact that the Tribunal held the block assessment order to be beyond the time specified under section 158BE(1)(b) - no search whatsoever was conducted on 03.01.2001 - hence, the panchnama drawn up on 03.01.2001 cannot be regarded as a document evidencing the conclusion of a search. If that be so, 03.01.2001 cannot be regarded as the date on which the warrant of authorization was executed – revenue’ appeal against tribunal’s decision is dismissed
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