2014 (5) TMI 15

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....arned counsel appearing on behalf of the appellant revenue. 2 The revenue is in appeal challenging the order passed by the Commissioner of Income Tax Appellate Tribunal dated 8th October, 2009 in the case of Smt.Pamela Ashish Mohile. The order passed in the Income Tax Appeal (SS) No.127Mum/97 concerns a block assessment from 1986-87 and 1996-97. The assessee is a lady. Her husband's premises....

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.... Income Tax Act as no search warrant was served on the respondent assessee. 3 In dealing with this additional ground raised in the appeal, the Tribunal found in paragraph Nos.4 to 8 of the impugned order that once a search under Section 132 is a condition precedent for passing an order under Section 158BC and there being no search in the case of said Pamela, the orders under Section 158BC are non....

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....awn because of the restructuring of the department. 4 When this appeal was placed before the Division Bench of this Court, similar order was passed by the Division Bench on 8th April, 2013. That order passed by the Hon'ble the Chief Justice and Hon'ble Shri Justice M.S. Sanklecha, reads as under :" After having heard the learned counsel for the parties for some time, in order to enable t....

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....nd that the Income Tax Appellate Tribunal arrived at a conclusion that the assessee before it, namely, Pamela Ashish Mohile was not searched. No warrant evidencing said search was produced. Therefore, mere presence of her name in the panchnama would not enable the revenue to undertake further exercise and as disclosed in the record. It is in these circumstances the Tribunal concluded that the sear....