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TMI Blog2016 (5) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The Court : The subject matter of challenge in the appeal is a judgment and order dated March 23, 2007, by which the learned Income Tax Appellate Tribunal, "D" Bench, Kolkata, allowed the I.T.(S.S)A. No.158/Kol/2004, preferred by the assessee. The aggrieved revenue has come up in appeal. The following question of law was formulated at the time when the appeal was admitted: "Whether in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion which arises for consideration, the same does not appear to have any substance for the following reasons: (a) Admittedly, the search was undertaken on October 15, 1998. (b) Admittedly, the restraint order was issued also on October 15, 1998 which was valid for a period of sixty days. (c) The restraint order was extended for a period of thirty days, i.e. to say, upto January 15, 1999. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the revenue to keep a matter pending for as long as they desire. The object is to dispose of the proceedings as expeditiously as possible. In this case, almost two years after January 15, 1999, the officers of the revenue called at the house of the assessee for the purpose of recording that the search was at an end. Question may be raised, could they have done it after ten years? The answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months. That means, the search was also abandoned. Therefore, the search came to an end. The search did not stand revived when the officers called at the house of the assessee merely for the purpose of recording that the search was at an end. We, therefore, find that the order passed by the learned Tribunal is a perfectly justified order. Therefore, the appeal fails. The first question is not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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