ANIL MINDA vs. COMMISSIONER OF INCOME TAX

C.A. No.-000345-000350 - 2012Supreme Court,2023 INSC 287(हिन्दी)24 March 2023Bench: HON'BLE MR. JUSTICE M.R. SHAH11 pages
For Petitioner: AMBHOJ KUMAR SINHA
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the period of limitation for block assessment commences from the date of the last Panchnama drawn, not the date of the last authorization. This interpretation aligns with the purpose of Explanation 2 to Section 158BE.

What were the facts?

During a search operation, multiple authorization warrants were issued on different dates. The assessees argued that the assessment was time-barred based on the date of the last authorization. The Revenue contended that the limitation period should be calculated from the date of the last Panchnama.

What were the issues?

The key issue was determining the starting point for calculating the two-year limitation period for block assessments following a search: the date of the last authorization or the date of the last Panchnama.

Which sections of the Income-tax Act were involved?

Section 132,Section 158BC,Section 158BE

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REORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURI ICTION CIVIL APPEAL NOS. 345-350 OF 2012 Anil Minda and Others …Appellants Versus Commissioner of Income Tax …Respondent J U D G M E N T M.R. SHAH, J.

1.

Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 14.09.2010 passed by the High Court of Delhi at New Delhi in ITA No. 582 of 2009 and other allied appeals, by which the Division Bench of the High Court has allowed the said appeals preferred by the Revenue and set aside the orders passed by the Income Tax Appellate Tribunal, New Delhi (for short, ‘ITAT’) holding that 1 the assessment orders passed in the case of the respective assessees were time barred as the assessments were not completed within two years from the end of the month in which the last authorisation for search under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was issued, the respective assessees have preferred the present appeals.

2.

For the sake of convenience, the facts arising out of the impugned judgment and order passed by th

The order continues below.

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