2011 (8) TMI 1130

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....rt in Commissioner of Income Tax v Smt. Vandana Verma (2011) 330 ITR 533 (All), in which it was held that since the warrant of authorisation under Section 132 (1) of the Act was issued in the joint names of Mr. Mudit Verma and Mrs. Vandana Verma, who were husband and wife living together in a single premises, it was not open for the A.O. to assess Mrs. Vandana Verma alone on the basis of the assets and documents seized during the course of search by invoking the provisions of Chapter XIV-B, in an individual capacity. The ITAT has quashed the assessment order on the ground that the assessment order in the name of individuals could not be made when the warrant of authorisation was issued in the joint names of Ashok Chawla, Smt. Madhu Chawl....

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....ing the provisions of section 153A which require proceedings to be initiated in case of persons searched u/s 132 of the Income Tax Act. 5.Whether the Hon'ble ITAT was justified in law in wrongly applying the ratio of judgment in the case of CIT Vs. Smt. Vandana Verma as the facts and circumstances of the instant case are different from the facts and circumstances of the instant case. The Tribunal having accepted in para 3 of the order, the fact that search has been conducted in the case of Sri Ashok Chawla, Smt. Madhu Chawla and Anuj Chawla, could not have concluded that the assessment should be made in the name of A.O.P." Shri R.K. Upadhyay has relied upon judgments in Raghu Raj Pratap Singh v. Asst. CIT (All) (2008) 307 ITR 450 ....

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....e (Prop. Shri Ashok Chawla) 1 S.C., Basu Road, Allahabad and in shop No. 58 at 45, V.N. Marg, Allahabad. As per provisions of Section 153A (b), the assessment of six preceding assessment years (block period) was required to be made from the search. Accordingly, notices were issued to the assessees. The A.O. passed separate assessment orders for Ashok Chawla and Smt. Madhu Chawla. We do not find that the Tribunal has committed any error in law in relying upon the judgment in Smt. Vandana Verma's case (supra) in which it was held that where the search operations are carried out in the joint names, the individual assessment could not have been made. The Court has given reasons to reach to such conclusion. They have held that in case, th....