2002 (9) TMI 416

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....in, Accountant Member - This appeal is directed against the order of learned Commissioner of Income-tax (Appeals), Rajasthan II, Jaipur for the block period 1-4-1986 to 6-2-1997. 2. Vide order dated 23-7-1992, the following additional ground of the assessee was admitted :- "The impugned order under section 158BC is bad in law and on the facts being not covered by the provisions of Chapter....

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....as been made to quash the assessment. He has also placed reliance on the various decisions as listed in the written submissions, as under :- 1.Urmila Loomba v. ACIT 25 TW 322 (Jp.) 2.Narendra Kumar Jain v. ACIT 75 ITD 183 (Luck.) 3.Verma Roadways v. ACIT [2000] 75 ITD 183 (All.) 4.Indore Construction Pvt. Ltd. v. ACIT [1999] 71 ITD 128 (Ind.) 5.Urmila Chandak v. ACIT 60 [1998] TTJ (....

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....ial on record and in the light of precedence relied upon. The revenue has admitted that there has been no warrant in the name of the appellant. No material has been produced before us to show that the search has been conducted in the case of the appellant nor there was any material in the possession of the revenue to show that the books of account, other documents or assets have been requisitioned....