2008 (7) TMI 110

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....venue. JUDGMENT The judgment of the court was delivered by Rakesh Kumar Garg, J . - A search was conducted on 23.7.2002 at the premises of Mohar Singh, father of respondent. However, it is pertinent to mention here that the said Mohar Singh had died on 20.6.2002. Some incriminating documents were found at his residence. On the basis of these facts, a notice under Section 158-BC of the Inc....

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....id ab-initio because the same was passed in consequence to a search warrant, issued under Section 132, in the name of a dead person.  Such search warrant was against the laws of natural justice. No valid assessment could have been made, on the strength of such an invalid search warrant. Hence, the impugned order was quashed." 2. The appeal filed by the revenue against the order of the Comm....

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....ppellate Tribunal, New Delhi Bench 'E' in ITA No.173/Del/2005, the revenue has filed the present appeal raising the following substantial questions of law:- (i) Whether on the facts and in the circumstances of the case, the ld. ITAT was right in law in holding that search was invalid?" (ii) Whether on the facts and in the circumstances of the case, the ld. ITAT was right in law in holding th....

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....rch warrants before the Competent Authority. It has been further argued that even the illegality of the search, does not vitiate the evidence, collected during such search. The learned counsel has placed strong reliance on the judgments reported as Dr. Partap Singh v. Director of Enforcement (1985) 155 ITR 166 (SC), Pooranmal v. Director of Inspection (Investigation) Income-Tax (1974) 93 ITR 505 (....