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TMI Blog2013 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... een placed upon the decision of the Hon’ble Delhi High Court in the case of Dr. Nalini Mahajan Vs. Director of Income Tax (Investigation), [2002 (5) TMI 29 - DELHI High Court] - Authorization under Section 158 BD issued in the case of respondent herein is invalid – Decided against the Revenue. - ITA 2018/2010 - - - Dated:- 5-8-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings u/s 158 BD of the Income Tax Act, 1961 as the Assessing Officer of the person searched and the assessee was the same?? 3. Learned counsel for the appellant submits that the order dated 5th April, 2007 did not bar or prohibit the Assessing Officer from reopening the assessment and passing a fresh assessment order. He submits that the order dated 5th April, 2007 was passed upon the premi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, I.T.A. No.349/Del/97 is partly allowed as discussed above and all other appeals are allowed.? 5. It is clear from reading of the aforesaid paragraph that the Assessing Officer was not permitted to reassess or pass a fresh assessment order for the block assessment period. No order of remand or remit was passed. In case order dated 5th April, 2007 was erroneous and contrary, an appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tribunal in favour of the assessee. It has been recorded in paragraph 89 of the order dated 5th April, 2007 as under:- Examining the facts of the case in hand in the above background, we find that there is no dispute that the warrant of authorization was issued by the Addl. DIT (Inv.). Nothing is placed or recorded before us during the course of hearing to show that at the relevant time, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is accordingly answered against the Revenue and in favour of the respondent assessee. Question number 2 need not be answered in view of the findings recorded above. We clarify that the findings recorded in this order, will not be a ground to dismiss any appeal filed by the Revenue wherein they have challenged the order dated 5th April, 2007. The appeal is disposed of. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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