TMI Blog2012 (8) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds raised on merits. In the case of Shri V.H.Yahia, the Ld CIT(A) has also held that the assessment is barred by limitation. Since the decision of Ld CIT(A) in respect of the jurisdiction of the Assessing Officer is set aside, we set aside the issue relating to the limitation also to his file with the direction to examine the same afresh in the set aside proceedings. - Decided in favour of revenue for statistical purposes. - I.T.(SS)A. Nos. 50 & 52/Coch/2008 - - - Dated:- 24-8-2012 - SHRI N.R.S.GANESAN, and B.R.BASKARAN, JJ. ORDER Per B.R.BASKARAN, Accountant Member: These appeals have been preferred by the Revenue against the orders passed by the Ld. CIT(A)-I, Kochi in the respective hands of the above mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Yahia, the Ld CIT(A) also held that the assessment order is barred by limitation. Since the assessment orders were quashed on legal issue, the Ld CIT(A) did not consider the grounds raised on merits. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 6. We have heard the rival contentions and carefully perused the record. For the sake of convenience, we extract below the observations made by the Ld. CIT(A) in the hands of M/s. Harbour Syndicate in respect of the legal issue relating to the invoking of jurisdiction u/s 158BC/158BD of the Act. Since the appellant has questioned the basic legal validity of the impugned block assessment completed under section 158BC, it is to be examined before any other grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V.H. Yahya, who was present in the said place at the time and who after reading the said authorization/after the authorization was explained in local language viz. by Shri/Smt .. signed it in our presence and along with us in token of having perused the same . I have considered the submissions of the appellant. Chapter XIV-B of the Income Tax Act, 1961 with heading Special Procedure for assessment of search cases makes it clear that the provisions contained therein are meant for search cases. This legislative intention has been further clarified by sec. 158BA r.w.s. 158BC. Sec. 158BA r.w.s. 132 and 132A pointedly makes the person searched as their respective targets. It is therefore a matter of legal presumption that it is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V.H. Yahya and not in the case of the appellant firm. I accept the contention of the appellant firm that there was no search in its case and therefore assessment u/s. 158BC cannot be done in its case. I therefore hold that no warrant of authorization of search was issued against the appellant firm and the consequence is that the impugned assessment u/s. 158BC is declared bad in law and void ab initio and hence quashed . 7. However, the Ld. DR submitted that the Hon ble Jurisdictional High Court in the case of CIT vs. Lekshmi Traders (2012) (344 ITR 281), has held that the procedure for assessment of a person other than the searched person u/s. 158BD is the same as the procedure contained in sec. 158BC. It was further held that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sec. 158BD is the same procedure contained in sec. 158BC. Since no notice is prescribed u/s 158BD, what is required is to issue an intimation about the initiation of proceedings u/s. 158BD by the officer, and then to call for return in Form 2B prescribed under rule 12(1)(a) for assessment u/s. 158BC of the Act . In other words, when the assessee admits receipt of notice and files its proper return in the prescribed form in terms of the notice, we do not think that the assessee is entitled to contend that the notice is not served in accordance with the procedure prescribed under the above sections. In our view, proof of the detailed procedure adopted for service of notice under sub-sec. (2) of sec. 282 is required to be enquired in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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