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TMI Blog2014 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... block assessment would be unauthorized – the findings does not raise any substantial question of law arises for consideration – Decided against Revenue. - ITA NO. 5610 OF 2010 - - - Dated:- 10-4-2014 - S.C. DHARMADHIKARI G.S. KULKARNI, JJ. For the Appellant : Mr.Suresh Kumar For the Respondent : Mr. Deepak Tralshawalla i/by Mr. A.K. Jasani P. C. : 1 Heard Mr.Suresh Kumar, learned counsel appearing on behalf of the appellant revenue. 2 The revenue is in appeal challenging the order passed by the Commissioner of Income Tax Appellate Tribunal dated 8th October, 2009 in the case of Smt.Pamela Ashish Mohile. The order passed in the Income Tax Appeal (SS) No.127Mum/97 concerns a block assessment from 1986-87 and 1996- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee and for that purpose as many as eight adjournments were given. Despite this time being granted to the departmental representative, he was unable to produce the warrant of authorization in the name of the assessee. It was argued that there was a massive restructuring of the department on 1st August, 2001. The Tribunal had clarified that, in the event the most relevant document pertaining to the appeal before the Tribunal is not produced, adverse inference will be drawn against the department. The request was that no such adverse inference be drawn because of the restructuring of the department. 4 When this appeal was placed before the Division Bench of this Court, similar order was passed by the Division Bench on 8th April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises specific. It follows that if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of the authorization issued under Section 132 of the Act, the block assessment would be unauthorized. Such a finding in the given facts and circumstances and in the backdrop of several opportunities given to the revenue to produce the relevant record is a possible and plausible view. That does not raise any substantial question of law. Any larger issue or wider controversy need not be gone into in the facts peculiar to this case. The appeal is, therefore, devoid of any merits and is dismissed. 6 The copy of communication from the office of the Additional Director of Income Tax (Investigation), Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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