2010 (5) TMI 813

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been preferred under Section 260A of the Income Tax Act, 1961 (for brevity 'the Act') by the Revenue questioning legal propriety of the order dated 3rd July, 2009. Be it noted that the Revenue was in appeal in IT (SS) A.No.303/DEL/2003. Revenue was compelled to prefer the appeal as the authorities below expressed a view that the warrant of authorization issued by the Joint Director of Income T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt has been brought to the Act with retrospective effect and a Division Bench of this Court has dealt with the same in ITA Nos.155/2010 and 169/2010 and held as follows: ?2. In the assessee's appeal one of the points taken was that the warrant of authorization had been issued by the Additional Director of Income Tax (Investigation) who was not authorized to issue such a search warrant and, there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his appeal were not gone into by the Tribunal. Similarly, the Revenue's appeal was also not examined because the assessment itself had been quashed on the first ground taken by the assessee before the Tribunal.? In view of the aforesaid order passed by the Tribunal, the appeal of the Revenue has to be allowed and the matter has to be remitted to the Tribunal for fresh adjudication. As far as the....