TMI Blog2013 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... oncompliance of said provision cannot be construed as a mistake, defect or omission - If the said provision is not complied, the order passed by the Authority without the previous approval is no order in the eye of law - Decided against Revenue. - I.T.A. No.173/2007 - - - Dated:- 26-11-2013 - Mr. N Kumar And Mrs. Rathnakala, JJ. For the Appellant : Sri. K.V. Aravind Sri. Kamaladhar, Advs. For the Respondent : Sri. A Shankar Sri. M Lava, Advs JUDGEMENT Per : N Kumar, J : This appeal is by the Revenue challenging the order passed by the Tribunal, which has set-aside the Block Assessment Order passed in respect of the assessee on the ground that the said order passed by the Joint Commissioner of Income Tax was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director], as the case may be : Provided that no such order shall be passed without the previous approval of (a) the Commissioner or Director, as the case may be, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995 but before the 1st day of January, 1997; (b) the Joint Commissioner or the Joint Director, as the case may be, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or after the 1st day of January, 1997. 4. It is not in dispute that the search was conducted on 06.02.1996 i.e., before the 1st day of January 1997 and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Assessment Order is one without jurisdiction. 6. The learned counsel relying upon the judgment of the Bombay High Court in the case of Shirish Madhukar Dalvi Vs. Assistant Commissioner of Income Tax others reported in (2006) 287 ITR 242 (Bom) submitted that the said provision of law is purely procedural in nature. In the aforesaid judgment, there is no reference to this provision at all and therefore, it cannot be said that this provision is procedural and it need not be complied. Moreover, these provisions are specially inserted into the Act with a specific purpose. The said provisions are very harsh. Before a Block Assessment Order is passed, certain legal requirements are to be complied. Otherwise, there is no jurisdiction to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
