COMMISSIONER OF INCOME TAX Vs. JYOTI LIMBOO

JUDGEMENT

(1.) I. T. A. No. 691 of 2009 and 727 of 2009 arise out of the common order passed by the Income-tax Appellate Tribunal on November 21, 2008 pertaining to the block assessment period April 1, 1989 to June 23, 1999 and in respect of two appeals, one by the assessee and one by the Revenue in I. T. (SS) A. No. 151(Del)/2006 and I. T. (SS) A. No. 158(Del)/2006 respectively filed before the said Tribunal.

(2.) I. T. A. No. 200 of 2010 is an appeal by the Revenue and arises out of the order passed by the Income-tax Appellate Tribunal on June 10, 2009, pertaining to the block assessment period April 1, 1989 to June 23, 1999 and in respect of an appeal filed by the Revenue being I. T. (SS) A No. 23/De1/ 2008 before the said Tribunal. The impugned order in I. T. A. No. 200 of 2010 was passed in pursuance to order dated November 21, 2008 of the Tribunal whereby the block assessment had been held to be bad in law and resultantly quashed.

(3.) In the assessee's appeal before the Tribunal 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 a search warrant and, therefore, the assessment made in consequence of such an invalid search warrant, was itself invalid and was liable to be quashed.