2009 (5) TMI 581

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..... with intention to extend the time-limit - Suffice it to say that nothing was done on 3-1-2003 except merely preparing the panchnama commencing the search at 5.05 pm and concluding at 5.15 pm - Hence, the matter the appeal is dismissed. - IT APPEAL NO. 25 OF 2009 - - - Dated:- 15-5-2009 - N.P. GUPTA AND GOVIND MATHUR, JJ. K. K. Bissa for the Appellant. JUDGMENT 1. Heard learned counse .....

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..... clear that the entire episode was over on 21-12-2002, and therefore, the prohibitory order was revoked. In that view of the matter, we do not find any error in the findings recorded by the learned Tribunal. It was contended that the panchnama dated 3-1-2003 was required to be prepared at that time, and there is nothing to show, much less to assume, that at that time it was prepared with intention .....

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