14. In Assistant Commissioner of Income Tax v. Hotel Blue Moon3

The Asstt. Commissioner of Income Tax vs. M/S. A.R. Enterprises

…sdiction over such other person; and (iii) the assessing officer has proceeded under Section 158-BC against such other person.” 14. In Assistant Commissioner of Income Tax Vs. Hotel Blue Moon3, one of us (H.L. Dattu, J.) while explaining the 2 (2007) 3 SCC 794 3 (2010) 3 SCC 259 at page 264 11 Page 12 JUDGMENT purport of Chapter XIVB of the Act, has observed that a search is the sine qua non for the block assessment; the special provisions are devised to operate in the distinct field of undisclosed income and are clearly in addition to the regular assessments covering the previous years fall…

The Asstt. Commissioner of Income Tax vs. M/S. A.R. Enterprises

…sdiction over such other person; and (iii) the assessing officer has proceeded under Section 158-BC against such other person.” 14. In Assistant Commissioner of Income Tax Vs. Hotel Blue Moon3, one of us (H.L. Dattu, J.) while explaining the 2 (2007) 3 SCC 794 3 (2010) 3 SCC 259 at page 264 11 Page 12 JUDGMENT purport of Chapter XIVB of the Act, has observed that a search is the sine qua non for the block assessment; the special provisions are devised to operate in the distinct field of undisclosed income and are clearly in addition to the regular assessments covering the previous years fall…

Comm.of Income Tax Bangalore vs. Navabharat Enterprises Hyd

In the result, Income Tax Appeal No

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

…1 (AFR) Reserved on 17.11.2017 Delivered on 11.01.2018 Case :- INCOME TAX APPEAL No. - 3 of 2000 Appellant :- M/S Verma Roadways Through its Partner R.K.Verma Respondent :- Assistant Commissioner Of Income Tax Counsel for Appellant :- A.P. Singh, S.P. Gupta, Counsel for Respondent :- Ashish Agarwal, Manish Goel And Case :- INCOME TAX APPEAL No. - 4 of 2000 Appellant :- The Commissioner Of Income Tax, Kanpur & Another Respondent :- M/S Verma Roadways .133/225 Transport Nagar,Kanpur Counsel for Appellant :- Ashish Agrawal,C.S.C., Manish Goel Counsel for Respondent :- Ravi Kant, Seni…