2011 (11) TMI 58

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....t : Mr. Piyush Kaushik   BADAR DURREZ AHMED (ORAL) 1. ITA No. 1115/2008 and 1228/2011 arise out of the common order passed by the Income Tax Appellate Tribunal on 08.02.2008 pertaining to the block assessment period 01.04.1989 to 17.12.1999 and in respect of two appeals filed by the assessee and the revenue in I.T. (SS) A.No. 58 (Del) 2005 and I.T. (SS) A. No. 125 (Del) 2005, respective....

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....4. The Tribunal, following the decision of this court in Dr. Nalini Mahajan & Others v. Director of Income Tax (Investigation) & Others: 257 ITR 123, accepted the plea taken by the assessee and held that the Joint Director of Income Tax (Investigation) was not authorized to issue search warrants and consequently the search warrant became invalid as did the assessment which followed thereafter. In ....

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.... the other grounds urged by the parties. 6. Consequently, we set aside the impugned order and remit the matters back to the Tribunal with the direction that the revenue's appeal before the Tribunal gets revived and so does the assessee's appeal before the Tribunal on all points originally urged before the Tribunal. 7. As requested by the learned counsel for the respondent/assessee, this orde....