COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD
In the result, Income Tax Appeal No
ITTA/3/2000HC Telangana02 Jan 2012
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
For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A
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partnership firm. Hence there was no valid warrant of
authorisation in the name of Assessee. Therefore, there was no
valid search under Section 132(1) of Act, 1961 at the premises of
Assessee.
(b)
All consequential actions such as, seizure, issue of notice
under Section 158 BC and consequential Block Assessment in
the hands of Assessee i.e. “M/s. Verma
