TMI Blog2008 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... S.B. SINHA, J. 1. Leave granted. 2. Interpretation/ application of Section 127 of the Income Tax Act, 1961 (for short, "the Act") vis-'-vis the provision regarding Block Assessment is in question in this appeal which arises out of a judgment and order dated 2.4.2004 passed by the High Court of Kerala at Ernakulam in ITA No. 172 of 2000 and WPC No. 23449 of 2003. A search was conducted by the Officers of the Income Tax Department in the residence as also in the business premises of the assessee, his sons and other associates, consequent whereupon, it was proposed to transfer the cases pertaining to the assessee to the Income Tax (Inv.) Circle, Calicut to facilitate effective and coordinate investigation. An order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any application thereto. 5. Mr. Gopal Subramaniam, the learned Additional Solicitor General appearing on behalf of the Revenue, however, would support the impugned judgment. 6. The power to conduct a search by the authorities of the Income Tax Department in terms of Section 132 of the Act is not in dispute. It is further not in dispute that Chapter XIV-B shall apply in a case of this nature. Clause (a) of Section 158 B defines 'block period', which reads as under: "(a) "block period" means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was conducted under Section 132 or any requisition was made under Section 132A and also includes the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases (1) The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. (2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same Director General or Chief Commissioner or Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest. Only because in the said provision the words "any case" has been mentioned, the same, in our opinion, would not mean that an order of transfer cannot be passed in respect of cases involving more than one assessment year. It would not be correct to contend that only because explanation appended to Section 127 refers to the word 'case' for the purpose of the said Section as also Section 120, the source of power for transfer of the case involving block assessment is relatable only to Section 120 of the Act. It is a well-settled principle of interpretation of statute that a provision must be construed in such a manner so as to make it workable. When the Income Tax Act was originally enacted, Chapter XIVB was not in the statute bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason, we are unable to agree with learned standing counsel that Chapter XIV-B is a self-contained special provision relating to search procedures and assessments to which Section 127 has no application. The submission would have been correct if Section 127 and Chapter XIV-B were inconsistent with each other and it has to be held because of such reason that a specific provision like Chapter XIV-B would displace a general provision like section 127. But as we see it, both provisions are supplemental to each other and that the provisions of section 127 fill in the gap between the stage of sections 158BD and 158BG. The impugned order passed under Section 127 hence cannot be faulted by saying that the section was not applicable. It is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates that all other provisions of the Act shall apply to assessment made under the said Chapter. Section 127 of the Act, which falls under Chapter XIII would therefore mutatis mutandis apply to Chapter XIVB particularly when the jurisdiction of the Income Tax Authorities, inter alia, relates to passing an order of assessment. The word 'any' must be read in the context of the statute and for the said purpose, it may in a situation of this nature, means all. The principles of purposive construction for the said purpose may be resorted to. [See New India Insurance vs. Nusli Neville Wadia [(2007) 13 S.C.R. 598]. Thus, in the context of a statute, the word 'any' may be read as all in the context of the Income Tax Act for which the power o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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