2012 (4) TMI 146

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..... Even though there is only one assessment, the two appeals happened to be filed in the case of two assessees only because both the Revenue as well as the assessee were in appeal before the Tribunal. We have heard Senior counsel Sri.P.K.R.Menon appearing for the Revenue and Senior counsel Sri.T.M.Sreedharan appearing for the respondent. 2. The only question raised is whether the Tribunal was justified in holding that the assessments were invalid for the reason that search warrant issued in Form 45 was invalid. The contention of Senior counsel for the Revenue is that assessee never had a case on the validity of assessments except at the Tribunal stage when the assessee raised additional grounds in second appeals contending that warrants issue .....

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..... he warrant issued consist several establishments in the same building under the names Bimbis Fast Food, Bimbis Ice Cream, Khyber Hayath (sadhya) and Lala Fast Food. So far as the search conducted in these buildings at DH Road, Jose Junction, Ernakulam, is concerned, we notice that after writing in the warrant in Form 44 that the establishment to be searched is "Bimbis Group of Concerns", it is specifically stated that the premises to be searched are as follows "Bimbis, D.H.Road, Jose Junction, Cochin, with concerns such as Bimbis Fast Food, Bimbis Ice Cream, Khaiber Hayath (sadhya) and Lala Fast Food. Admittedly all these concerns are housed in one and the same building and the department proceeded to search the premises as it is a group of .....

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..... out strictly by following the procedure contained under Rule 112 and by issuing warrant by giving the names of each and every assessee separately after describing all of them as "Bimbis Group of Concerns". Further, when notice after search was issued, each and every assessee without any objection filed return and contested the assessment on merit. In the first appeal stage also they had no contention that block assessments were invalid for want of separate warrants in the case of each and every assessee. However, at the second appeal stage the assessees raised the contention that warrants were defective and the Tribunal without even reading the entries in the warrant in the prescribed form, upheld the claim of assessees. In exactly similar .....

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