2008 (9) TMI 88

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....dent. JUDGMENT 1. This appeal of the revenue is directed against the order dated 25.01.2007 by the Income Tax Appellate Tribunal in C. O. No. 24/Del/2007 in IT (SS) A. No. 313/Del/2004 pertaining to the block period 01.04.1990 to 17.11.2000. 2. The only issue that arises in this appeal relates to the question of limitation in respect of the assessment order passed pursuant to a search and seizu....

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....ama of 03.01.2001 was in respect of Shri Pashupati Tours and Travels Ltd whereas, the assessee in the present case was not a company, but a partnership firm by the name of Shri Pashupati Nathji Tours and Travels. The Tribunal found as a finding of fact that said Panchnama dated 03.01.2001 did not pertain to the present assessee. However, before us, the learned counsel for the revenue had sought ti....