M/S Hml Agencies Pvt. Ltd., Mangalore vs. DCIT, Mangalore
In the result, the assessee’s Cross Objections for Assessment Years 2002-
ITA 83/BANG/2011[2002-03]Status: DisposedITAT Bangalore17 Jan 2019AY 2002-03
Bench: Shri N. V. Vasudevan & Shri Jason P Boazappeal No. & Appellant Respondent Assessment Year M/S. Delta Infralogistics The Deputy Commissioner Of 2002-03 (Worldwide) Ltd., Income Tax, [Formerly Hml Agencies Pvt. Ltd.,] Central Circle, #202, Veekay Towers, Mangalore. Kulur Bangra Road, Kulur, Mangalore. Pan : Aaach 7083 B The Asst. Commissioner Of Income M/S. Delta Infralogistics 2003-04 Tax, (Worldwide) Ltd., Circle – 1(1), Mangalore. Mangalore. Pan : Aaach 7083 B C.O. No. & Appellant Respondent Assessment Year 9/Bang/2013 M/S. Delta Infralogistics The Deputy Commissioner 2003-04 (Worldwide) Ltd., Of Income Tax, (In Ita No.817/Bang/2012) Mangalore. Central Circle, Pan : Aaach 7083 B Mangalore. 10/Bang/2013 -Do- -Do- 2004-05 (In Ita No. 818/Bang/2012) 11/Bang/2013 -Do- -Do- 2005-06 (In Ita No.819/Bang/2012) 12/Bang/2013 -Do- -Do- 2006-07 (In Ita No.820/Bang/2012) 13/Bang/2013 -Do- -Do- 2007-08 (In Ita No.821/Bang/2012)
For Respondent: Shri. Dilip, Jr. to Sr. Standing Counsel
Section 132Section 153A
…y on the suspicion and therefore, the action u/s.132[1] is bad in law [224 ITR 19 (SC)] and consequent assessment U/S.153A is null and void-ab-initio on the parity of the ratio of the decision of the Hon'ble Supreme Court in the case of AJITH JAIN reported in 260 ITR 80. (iii) That the warrant issued in the joint names of the persons said to have been specified in the warrant is bad in law to initiate search in the individual cases of the several persons whose names are specified in the warrant although a joint warrant had to be issued in all the names of the occupants of the premises to seize their records, if w…