2013 (10) TMI 109

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....Ashok Kumar, Bharatji Agarwal, D. Awasthi, G. Krishna, R. K. Upadhaya, S Chopra For the Respondent : A. Bansal, S. K. Garg ORDER 1. We have heard Sri R.K. Upadhyay for the appellant-department. Sri Ashish Bansal appears for the respondent-assessee. 2. This Income Tax Appeal under Section 260-A of the Income-tax Act 1961, arises out of an order passed by the Income Tax Appellate Tribuna....

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....at the case of the assessee is not covered by provisions of Section 158 BC of the Act in the face of clear authorization issued by the Director of Income Tax (Investigation) Kanpur dated 3.11.1996? (ii) Whether on the facts and circumstances of the case, the learned ITAT have erred in law in quashing and setting aside the AO's order? (iii) Whether the learned ITAT was justified in holding th....

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....after recorded its finding on the question of authorisation, as issued against the assessee firm, as follows:- "In order to verify in whose name search was issued, we have called for the search warrant, which was produced by the ld. D.R. and we have perused the same and came to know that there was no authorisation in the case of the assessee-firm. However, it was mentioned that the authorisatio....

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....e assessee. 6. In case a wrong finding of fact has been recorded by the Tribunal that the search was not issued in the name of the assessee firm, the department could have filed a review application, to correct the finding of fact. 7. The Tribunal considered the argument that the AO has power to proceed under Section 158 BD and held that the learned D.R. has tried to make out an altogether n....