2010 (2) TMI 263

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....The judgment of the court was delivered by 1. Siddharth Mridul J.- I. T. A. No. 691 of 2009 and 727 of 2009 arise out of the common order passed by the Income-tax Appellate Tribunal on November 21, 2008 pertaining to the block assessment period April 1, 1989 to June 23, 1999 and in respect of two appeals, one by the assessee and one by the Revenue in I. T. (SS) A. No. 151(Del)/2006 and I. T. (S....

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....who was not authorized to issue a search warrant and, therefore, the assessment made in consequence of such an invalid search warrant, was itself invalid and was liable to be quashed. 4. The Tribunal, following the decision of this court in Dr. Nalini Mahajan v. Director of Income-tax (Investigation) [2002] 257 ITR 123 accepted the plea taken by the assessee and held that the Additional Directo....

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.... this amendment, the impugned order is liable to be set aside and the matter is to be remitted to the Tribunal to consider the appeals filed by the assessee as well as by the Revenue on all the other grounds urged by the parties. 6. Consequently, we set aside the impugned orders and remit the matters back to the Tribunal with the direction that the Revenue's appeals before the Tribunal get revi....