2010 (9) TMI 1111

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.... For the Respondent:- SRI.A.SHANKAR, ADV JUDGMENT Sri.A.Shankar, learned counsel is directed to take notice for the respondent. Heard the learned counsel for the parties. 2. These two appeals are preferred by the Revenue challenging the order passed by the Income Tax Appellate Tribunal, Bangalore and as well as the Assessment order on the ground that, the case is covered by judgment of....

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....r of assessment came to be made on 29.08.1997. In the appeal preferred against the said order by the assessee, the order was set aside and matter was remanded to the assessing authority with certain guidelines. Assessee specifically contended that the search warrant was in the joint name of Sri.P.J.Kumar and his wife Smt.Satphal Behl and also relued on Panchnama after the search and contended that....

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....s completed in the individual name and capacity and therefore assessment orders are illegal and therefore it set aside both the orders passed in favour of the said two assessees. Aggrieved by the same, the revenue is before this Court. 5. In the aforesaid case of Vandana Verma reported in ITR, income tax appeal 21/2009 after referring to section 132 and also definition of a 'person' as defined ....

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.... 6. In these cases, it is not in dispute that the authorization issued by the competent authority was in the name of two persons, whereas the assessment order is made in the name of individuals. Therefore the said judgment applies with full force to the facts of this case. 7. It was contended that such objection was not taken when assessee preferred appeal before the Tribunal on an earlier occa....