9911796707
TMI Blog2001 (4) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds revolves around one issue ie., maintainability of appeal before the CIT(A). The brief facts of the case are that a search under section 132 was carried out on the residential premises of Shri Paresh Agrawal, M.D. of M/s. Sul (India) Ltd. on 2-2-1996. During search proceedings, a diary was seized from the residence which was marked as Annexure 'A/1'. From the said diary, it appears that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Therefore, provisions of sections 132 and 132A of the Act were not applicable. Once these provisions are held inapplicable, the assessment framed under section 158BD read with section 158BC is not proper. He invited our attention to clause (da) of sub-section (2) of section 246, which is reproduced as under:- "an order of assessment made by an Assessing Officer under clause (c) of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent under section 158BC and subsection (2) provides time limits for completion of block assessment under section 158BD. Shri Mehta also submitted that in the alternative if it is held that this appeal ought to have been filed before the Tribunal, the delay in filing the said appeal in the present circumstances be condoned and admitted as having been filed in time. On the other hand, Ld. D.R. argue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal was that in case of search conducted before 1 st day of Jan., 1997, the assessing authority had to take prior approval of Commissioner for finalising assessments. This condition of prior approval from Commissioner was amended to approval from Joint Commissioner for searches conducted after 1st Jan., 1997. 3. We have considered the rival contentions carefully and do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (2) of section 246. We do not find any reason for going to section 246 when specific right of appeal is provided under section 253(1)(b). In these circumstances, we also do not find merit in the contention that delay should be condoned because no appeal as such has been filed before us. The appeal which has been filed is against the order of CIT(A) and does not amount to filing of appeal und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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