TMI Blog2005 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order. In this view, the Tribunal did not consider it necessary to examine the other points raised on the merits by the assessee. – Revenue’s appeal allowed - Impugned order is set aside – matter is remanded - - - - - Dated:- 14-3-2005 - Judge(s) : A. M. SAPRE., ASHOK KUMAR TIWARI. JUDGMENT The judgment of the court was delivered by A.M. Sapre.- This is an appeal filed under section 260A of the Income-tax Act, 1961, by the Commissioner of Income-tax against an order dated December 29, 1998 in IT(SS) A No. 81/Ind/96 for the assessment year September 20, 1986, to November 20, 1995. On March 16, 2000, this appeal came up for hearing on the question of admission before the Division Bench of this court (comprising R.D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affording an opportunity to argue on the merits of these questions. Indeed, on being pointed out the aforesaid infirmity in the order dated March 16, 2000, it was fairly conceded by the counsel that questions of law have got to be framed to make the appeal in conformity with the requirement of section 260A of the Act. Both learned counsel then addressed the court on the questions of law arising out of the case on the merits thereby causing no real prejudice to either in framing the questions at a later stage: "1. Whether the Tribunal was justified on the facts of this case in holding that no assessment under Chapter XIV-B could be made by the Assessing Officer for want of any authorization of search warrant under section 132 of the Act in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding some documents relating to the assessee's business were seized. It is this raid operation, which gave rise to initiating assessment proceeding against the assessee under section 158BC of the Act. The assessee submitted to the jurisdiction of the Assessing Officer, and eventually an order of assessment dated November 29,1996 came to be passed on the merits. It is against this order of assessment; the assessee (respondent) filed an appeal to the Tribunal out of which this appeal arises. In the appeal, before the Tribunal, the assessee raised a preliminary ground contending inter alia that since there was no warrant of search issued against the assessee under section 132 ibid and hence, the Assessing Officer had no jurisdiction to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclined to allow the appeal and while setting aside the impugned order remand the appeal to the Tribunal for deciding the same on the merits. Section 158BD and section 2(31) which alone are relevant for deciding the question involved in this appeal read as under: "158BD.- Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned under section 132A, then the books of account, other documents or assets seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that Assessing Officer shall procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee under section 158BC of the Act. It is for the reason that certain incriminating documents had been seized in relation to the business of the assessee in the premises of Mr. R.R. Maheshwari who happened to be a director of the assessee-company. In our opinion, it is enough to attract the rigour of section 158BD for proceeding against the assessee. In such case, no separate authorization as contemplated under section 132 of the Income-tax Act for this assessee i.e., company is required. Indeed, the very object of section 158BD is to give jurisdiction to the Assessing Officer to proceed against any person (assessee) other than the person against whom a search warrant is issued under section 132 or section 132A ibid provided any und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to proceed under section 158BD then in such event, it is of no significance whether search has taken place in the assessee's premises or not. No serious attempt was made by learned counsel for the assessee to contend that no case whatsoever is made out for invoking even section 158BD against the assessee. We have already held on the facts supra that the Assessing Officer had acquired the jurisdiction to proceed under section 158BD against the assessee because of recovery of some documents in relation to the assessee's business in the raid that was carried out in the premises of the assessee's director- Mr. R.R. Maheshwari. Learned counsel for the assessee vehemently contended that the proceedings for assessment under Chapter XIV-B bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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