2017 (3) TMI 1267

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..... Agarwal ORDER Heard Sri Gaurav Mahajan, learned Counsel for the department and Sri Suyash Agarwal, learned Counsel for the assessee. This Income Tax Appeal has been filed by the the revenue against the order of the Income Tax Appellate Tribunal, Agra Bench, Agra by which the tribunal has held that there was no valid authorization for search in the case of the assessee and, therefore, the cons....

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....ied upon by the Tribunal in the case of Dr. Nalini Mahajan is at all applicable to the facts of the present case as the same are distinguishable ?" We have heard learned Counsel for both side and perused the record. Briefly, the facts relevant for adjudication of the present appeal are that the authorization has been issued originally in the case of M/s Chemico India and M/s. Jagannath Dudhadhar....

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.... this behalf by the Board. Therefore, in either case there is no valid search in the name of assessee and hence in absence of any warrant of authorization by the competent person in the name of assessee, no assessment can be framed in the name of assessee u/s 158BC....." Before the Tribunal, the department had sought to defend the search on the basis of subsequent legislative amendment. However, ....

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....come competent to authorize the search w.e.f. 01.10.1998. In the instant case, the Deputy Director of Income Tax (Investigation), New Delhi authorized the search in the case of the assessee on 14.10.1998 that is well after the amendment. We are, therefore, of the opinion that the Deputy Director of Income Tax (Investigation), New Delhi was competent to authorize the search on 14.10.1998 in view ....