2012 (4) TMI 146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ven though there is only one assessment, the two appeals happened to be filed in the case of two assessees only because both the Revenue as well as the assessee were in appeal before the Tribunal. We have heard Senior counsel Sri.P.K.R.Menon appearing for the Revenue and Senior counsel Sri.T.M.Sreedharan appearing for the respondent. 2. The only question raised is whether the Tribunal was justified in holding that the assessments were invalid for the reason that search warrant issued in Form 45 was invalid. The contention of Senior counsel for the Revenue is that assessee never had a case on the validity of assessments except at the Tribunal stage when the assessee raised additional grounds in second appeals contending that warrants issued....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e warrant issued consist several establishments in the same building under the names Bimbis Fast Food, Bimbis Ice Cream, Khyber Hayath (sadhya) and Lala Fast Food. So far as the search conducted in these buildings at DH Road, Jose Junction, Ernakulam, is concerned, we notice that after writing in the warrant in Form 44 that the establishment to be searched is "Bimbis Group of Concerns", it is specifically stated that the premises to be searched are as follows "Bimbis, D.H.Road, Jose Junction, Cochin, with concerns such as Bimbis Fast Food, Bimbis Ice Cream, Khaiber Hayath (sadhya) and Lala Fast Food. Admittedly all these concerns are housed in one and the same building and the department proceeded to search the premises as it is a group of ....