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TMI Blog2011 (9) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... 905 of 1999 on 29th November 1999 is held not applicable to the assessee, then the block assessment order passed in the case of the assessee would be time barred - Accordingly,no merit in the appeal and the same is dismissed with no order as to costs. - 285 OF 2005 - - - Dated:- 8-9-2011 - J.P. Devadhar, K.K. Tated, JJ. Mr.Vimal Gupta for the appellant. Mr.P.J. Pardiwala, Senior Advocate with Mr.Sudhir Hardikar for the respondent. JUDGMENT : (Per J.P. Devadhar, J.) 1. Whether the Income Tax Appellate Tribunal was justified in holding that the block assessment order passed in the present case was barred by limitation, is the question raised in this appeal. 2. A search and seizure action under Section 132( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21st April 1999, Shri M.N. Dugad filed Writ Petition No.2905 of 1999. When the said Writ Petition was taken up for admission on 21st June 1999, counsel for the Revenue agreed to maintain statusquo. Thereafter, on 20th September, 1999, the Writ Petition was admitted and adinterim order in terms of prayer clause (c) of the Writ Petition No.2905 of 1999 was granted, which reads thus : c) pending the hearing and final disposal of this petition, this Hon ble Court may be pleased to restrain the respondents, their officers and agents, by an order of injunction, from processing further, by way of recovery or otherwise in pursuance of the said order dated 16th April 1999 and 21st April 1999 issued by the first respondent; 6. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the block assessment order itself was timebarred. 10. By the impugned order dated 9th September 2004, the Income Tax Appellate Tribunal dismissed the appeal filed by the Revenue and allowed the appeal filed by the assessee by holding that the original block assessment order dated 28th July 2000 was timebarred. Challenging the aforesaid order passed by the Income Tax Appellate Tribunal, the Revenue has filed the present appeal. 11. The argument of the Revenue is that the Writ Petition No.2905 of 1999 was filed by Shri M.N. Dugad on behalf of himself as also on behalf of all the members of Dugad family and that the adinterim stay granted by this Court on 20th September 1999 was applicable to the case of the assessee as well. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the assessee on 16th June 1999. 13. Moreover, the prayer clause in Writ Petition No.2905 of 1999 filed by Shri M.N. Dugad specifically seeks quashing of the special audit order dated 16th April 1999 and reiterated on 21st April 1999 in the case of Shri M.N. Dugad. Therefore, the argument of the Revenue that the stay order granted by this Court on 20th September 1999 in Writ Petition No.2905 of 1999 amounts to staying order passed in the case of the assessee on 16th June 1999 cannot be accepted. 14. Apart from the above, this Court, while vacating the stay on 29th November 1999 has specifically observed that the stay granted in Writ Petition No.2905 of 1999 was restricted to the case of Shri M.N. Dugad and not to the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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