COMMISSIONER OF INCOME TAX vs. SUDHIR MALIK

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 820/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Sonia Mathur, Advocate . versus . SUDHIR MALIK ..... Respondent Through None . CORAM: HON?BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 16.07.2010 CM 11714/2010 Allowed, subject to all just exceptions. CM 11715/2010 This is an application for condonation of delay in re-filing the appeal. Having heard Ms. Sonia Mathur, learned counsel for the appellant and regard being had to the averments made in the application, we find sufficient cause for condonation of delay and accordingly, delay in re-filing the appeal is condoned. . ITA 820/2010 Page 1 of 3 Accordingly, application stands disposed of. . . . ITA 820/2010 The present appeal preferred under Section 260A of Income Tax Act, 1961 (for brevity ?Act?) is admitted on the following substantial questions of law:- 1. Whether the Income Tax Appellate Tribunal (for short ?tribunal?) has correctly interpreted the relevant statutory provisions in the context of facts of the present case to hold that the assessment framed by the assessing officer was beyond the limitation prescribed under Section 158BE of the Act? 2. Whether on the facts of the present case, limitation was correctly held to begin from 4th January, 2001 by the CIT(A) and the consequential assessment framed on 31st January, 2003 was rightly held to be fully in accordance with law? 3. Whether in view of the amendment made in the provisions under Section 132(1) of the Act by the Finance Act, 2009, . . . ITA 820/2010 Page 2 of 3 . the tribunal was justified in law in holding that the search warrant issued by the Additional Director of Income Tax (Investigation) was invalid? . Issue notice. . CHIEF JUSTICE . . . MANMOHAN, J JULY 16, 2010 rn . . . . . . . . . . . . . . . . . . . ITA 820/2010 Page 3 of 3 . #12 .