TaxTMI 
TaxTMI 
2003 (3) TMI 651
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 158BC. 4. The AR argued that there was no "warrant of authorisation" in the name of the assessee and therefore assessment could not be framed under section 158BC. Ld. Counsel drew our attention to page 2 of the paper book which is copy of panchnama drawn up in the name of Sh. Kailash Mudgil, husband of the assessee. He further drew our attention to Annexure 2 of Panchnama (Page 9 of paper book) to show that it was drawn up in the name of Mr. Kailash Mudgil. For similar purpose, page 10 of paper book which was Annexure C of Panchnama was also referred. ld. Counsel further took us through page 3 of Panchnama to show that the authorised officer recorded the statement of the assessee in the capacity of "wife of Mr. Kailash Mudgil". It was t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his reply submitted that since ld. Sr. DR has accepted the non-existence of warrant of authorisation in the name of the assessee, nothing more is required to hold that assessment of the assessee could not be framed under section 158BC. 7. Countering the argument of the ld. Sr. DR, ld. Counsel further submitted that provisions of section 158BD are very harsh and therefore he construed strictly and there is no scope of giving any benefit to treat an assessment framed under section 158BC to treat as if it has been framed under section 158BD. Ld. Counsel further argued that section 158BD deems a person as person searched and therefore there has to be objective satisfaction to be recorded on file so as to avoid possibility of arbitrariness and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y person" under specified circumstances. It means that the person under search has to be specific person with reference to whom alone, Assessing Officer shall assume jurisdiction to proceed under section 158BC. Therefore, since in the present case, there was no warrant of authorisation in the name of the assessee as admitted by ld. Sr. DR also, assessment framed under section 158BC is nullity and assessment so framed is declared null and void. We derive support from the decisions in the case of A.L. Ahuja HUF v. Dy. CIT [IT(SS) No. 279 (Delhi) of 1997, dated 26-12-2002] and R.P. Monga & Sons, HUF v. Dy. CIT [ITA No. 5269 (Delhi) of 1996, dated 29-12-2000]. If argument of ld. Sr. DR is accepted that assessee was residing with her husband in ....