2005 (9) TMI 269

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....rrant in the name of the assessee and as such the framing of the assessment order under s. 158BC of the Act is not in accordance with law as no notice under s. 158BD was given to the assessee. 3. The learned Authorised Representative of the assessee submitted that the assessee is a partnership firm, which has been running a nursing home. He submitted that search warrants were in the name of Dr. (Mrs.) Saroj Shrivastava and Dr. D.C. Shrivastava only and there was no search warrant in the name of the assessee. The learned Authorised Representative of the assessee further submitted that the Panchnamas were also in the name of Dr. Saroj Shrivastava and Dr. D.C. Shrivastava only and as such there was no search against the assessee and consequ....

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.... assessee-firm is a nullity, as the assessment could be made against the assessee only under s. 158BD of the Act and not under s. 158BC of the Act. In support of his submission, the learned Authorised Representative of the assessee placed reliance on the decision of the Tribunal. Allahabad Bench, in the case of Vishwanath Prasad VS. Asstt. CIT (2003) 86 ITD 516 (All), and submitted that in the said case, an identical issue was involved and the Bench after considering' the provisions of s. 158BC and s. 158BD held that if there was no search warrant in respect of M/s Vishwanath Ashok Kumar, a firm, though there was a search warrant issued in the name of Ashok Kumar, permitting the authorities to conduct search at his residential premises and ....

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..... However, he submitted that the assessee-firm is a partnership firm and Dr. (Mrs.) Saroj Shrivastava and Dr. D.C. Shrivastava are the main partners, who are running the nursing home and as such the search warrant issued in the name of Dr. (Smt.) Saroj Shrivastava and Dr. D.C. Shrivastava be also considered the search warrants in the name of assessee-firm. The learned senior Departmental Representative justified the assessment completed by the AO under s. 158BC of the Act. Alternatively, he also submitted that the assessment completed by the AO under s. 158BC of the Act be construed as an assessment under s. 158BD of the Act. The learned senior Departmental Representative submitted that the block assessment order passed by the AO be confirm....

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....related to any other person had to follow the procedure as laid down under s. 158BD of the Act and if the assessment is completed against any other person without complying with the provisions of s. 158BD of the Act, it has been held by the Lucknow Bench of the Tribunal vide order dt. 3rd Nov., 2003, in the case of Smt. Susan Tandon that such an assessment is liable to be quashed as the same is against the provisions of Chapter XIV - B of the Act. A similar issue was also considered by the Allahabad Bench of the Tribunal in the case of Vishwanath Prasad and it was held that the assessment completed without complying with the provisions of s. 158BD of the Act, had resulted into illegalities and as such the entire assessment order was vitiate....