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TMI Blog2015 (5) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... person, say the respondent assessees' son as in the instant case, and finds that such person had attributed some undisclosed income to the assessee, it is open to the Commissioner to call for the record in the assessee's case. The exercise of power by the Commissioner under Section 263(1) is obviously in respect of the assessee's case but for the purpose of exercising that power, the examination by the Commissioner is not required to be confined to the record of that assessee's case as such record could be any record relating to any proceeding under the Income-tax Act. There is nothing in the provisions of Section 263(1) to take such a narrow view of the powers of the Commissioner. Any doubt which could arise has been removed by the legisla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements in the search operations regarding the son of the assessee could not be considered as forming part of assessment of the assessee and thus the action was invalid? [1.1] It is required to be noted that both these References initially came to be heard by the Division Bench of this Court (Coram:-M.S. Shah D.A. Mehta, JJ. [as they then were]) and Hon ble Mr. Justice M.S. Shah (as he then was) was of the view that the issue was covered by the decision of the Hon ble Supreme Court in the case of CIT Vs. Manjunathesware Packing Products reported in (1988) 231 ITR 53. Consequently, since the learned Tribunal had set aside the order of the Commissioner only on the aforesaid ground, in his opinion the matter should have been remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts which are recorded in the course of search and seizure operations in respect of the very assessee and not in respect of any other person. The Apex Court has in terms overruled the decision of the Calcutta High Court in Ganga Properties' case (118 ITR 447) on which the Tribunal had relied while passing the order giving rise to these references. 7. As regards the reasoning which appealed to the Tribunal, the word therein is not necessarily capable of the interpretation which appealed to the Tribunal. When the Commissioner examines the record of search and seizure operations in respect of any person, say the respondent assessees' son as in the instant case, and finds that such person had attributed some undisclosed income to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l will hear the appeal of the assessee on merits on remaining grounds. That is how the matters are now placed before this Court after obtaining the order from Hon ble the Acting Chief Justice for pronouncement of the judgment by the Division Bench in terms of Section 259 of the Act. [2.0] Now, in view of the majority view by Hon ble Mr. Justice M.S. Shah (as he then was) and Hon ble Mr. Justice Akil Kureshi, J., the question of law referred to this Court reproduced hereinabove is answered in favour of the revenue and against the assessee. Consequently, the impugned judgment and order passed by the learned Tribunal in ITA No.1403/Ahd/86 for the Assessment Year 1982-83 in the case of Commissioner of Income Tax Vs. Shri Vallabhdas Vithaldas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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