TaxTMI 
TaxTMI 
2014 (5) TMI 270
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.... all these appeals following additional ground of appeal was taken:- "1. The order passed u/s 158BC r.w.s. 254 of the Act is bad in law, invalid and not tenable since no warrant authorizing search was issued in the name of the appellant but on the basis of the warrant issued in the joint names as shown in the panchnama enclosed herewith -"Arun Choksi, Sanjay Choksi and family and Jolly Tea (india) Ltd., and Jolly group of companies," proceedings in the case of the appellant were initiated. The provisions of law clearly lays down that no assessment can be framed without issuance of valid warrant and hence assessment framed is perverse, invalid and bad in law when framed on the basis of issuance of warrant in joint names that deserves to b....
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....ccordance with law and on its own merits." 4. At the time of hearing before us Ld. Special Counsel on behalf of the revenue raised following preliminary objections:- i. The additional ground raised by the respective assessees is beyond the scope and purview of the set aside proceedings as the Tribunal restored back the appeal to the file of AO directing to make fresh block assessment in accordance with the provisions of section 158BB of the Act that makes it a case of 'Close Remand' and not the 'Open Remand' that bars the assessee to travel beyond the order passed in the first round. ii. The AO has framed fresh assessment as per the directions of the Hon'ble Tribunal that has become final and conclusive and the assessee is not perm....
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.... raised by the revenue, we are of the considered opinion that these objections should have been raised by the revenue at the time of admission of the additional ground by the Hon'ble Tribunal. Since admission of additional ground has been upheld by the Hon'ble High Court by observing as under:- "However it is observed that in case any order is adverse to the petitioner, it will always be open to the petitioner to contend and raise the ground which is raised in the present Special Civil Application at the time of filing of the appeal which shall be considered in accordance of law and on its merit." , we are refraining ourselves from adjudicating these preliminary objections raised by the revenue. 7. Now coming to the merits of th....
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....ation of persons or body of individuals consisting of such persons. (2) Notwithstanding that an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the assessment or reassessment shall be made separately in the name of each of the persons mentioned in such authorisation or requisition." 8. It is clear from the above that for making assessment u/s. 158BC of the Act, it is not necessary to issue authorization u/s. 132 or make requisition u/s. 132A separately in the name of each person. Authorization or requisition in the name of more than one person is permissible. However assessment or re-assessment can be made only if the name of the perso....