TaxTMI 
TaxTMI 
2008 (3) TMI 394
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....icer under section 158BD of the Act. 3. The facts relevant for adjudication of the aforesaid grounds of appeal are as follows : 4. The assessee along with Shri Nirankar Nath Mittal was travelling in a car No. UP-14-C-0040 on 8-10-1995 and while driving on Agra-Tundla road the car driver Shri Mata Prasad stopped it near Central Public School and then two unknown persons forced the assessee and Shri Mittal to hand over whatever money they were carrying in the said car. As per F.I.R. 415/95 under section 394 of IPC dated 8-10-1995 recorded at Thana Itmad-ud-daula in book No. 30534, it was claimed by Shri N.N. Mittal that a sum of Rs. 2,00,000 was looted from them. On 31-10-1995 both assessee and Shri N.N. Mittal addressed communications ....
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....rt superior than the said Court as the case may be and if directed by the said Court or any other competent Court, the amount shall be produced as and when so required. Subsequently, a further clarification was also issued by the Hon'ble Court on 7-1-1997 that the order dated 8-7-1996 is clear yet for the convenience of the IT Department it was clarified that it has already been incorporated in the order dated 8-7-1996 that the amount of Rs. 72,00,000 handed over to the IT Department is an undisclosed income. In such situation, the IT Department is competent under the provision of tax Act to realise, collect and adjust as the case may be, the requisite income-tax from the said amount and also at liberty to take up entire proceedings contemp....
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.... Rs. 10 lakhs Rs. 6.90 lakhs ---------------------------------------------------------- Devendra Tyagi Rs. 37 lakhs Rs. 27 lakhs ---------------------------------------------------------- Mukesh Tyagi Rs. 17 lakhs Rs. 15 lakhs." ---------------------------------------------------------- 6. In view of the direction issued by the Court of IIIrd Addl. District and Session Judge Agra dated 8-7-1996 the cash was actually handed over by the police authorities to the IT Department on 16-7-1996. Meanwhile on 18-4-1996 notice....
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....r the block period from 1-4-1986 to 16-7-1996. The assessee specifically raised objection before the Assessing Officer to the effect that provisions of section 158BD cannot be invoked in law because the assessee was searched and, therefore, assessment can only be made under section 158BC of the Act. The assessee also submitted that in respect of the very same sum, additions were made and completed by the Assessing Officer in proceedings under section 158BC of the Act and the same sum cannot be brought under tax by invoking the provisions of section 158BD of the Act. It is necessary to clarify here that proceedings under section 158BD had commenced after the order of the Tribunal dated 10-6-2002 deleting the additions made by the Assessing O....
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.... "158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned under section 132A then, the books of account, other documents or assets seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that Assessing Officer shall proceed (under section 158BC) against such other person and the provisions of this chapter shall apply accordingly." 11. A plain reading of the aforesaid provisions clearly shows that for invoking the provisions of section 158BD there should not have been search on a pers....
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....d, in our view is not correct. The relevant aspect to be seen is as to in whose name the requisition under section 132A was made. Since in the present case requisition under section 132A was made in the name of the assessee, the provisions of section 158BD were not applicable. 13. In other words, in our view, the proceedings under section 158BD were sought to be invoked with a view to bring to tax a sum which on identical facts has been found by the Tribunal to be not chargeable to tax as undisclosed income of the assessee. The cause of action for the present proceedings and the proceedings under section 158BC are one and the same. Two different proceedings against the same assessee cannot be initiated. Moreso when in the first proceedin....