COMMISSIONER OF INCOME TAX Vs. PUSHPA RANI

JUDGEMENT

(1.) BOTH these appeals are preferred against a common order made by the Tribunal in IT (SS) Appeal No. 83/Del/2002 for block period 1st April, 1989, to 27th July, 1999 and IT(SS) Appeal No. 142/Del/2002 for block period 1st April, 1989, to 27th July, 1999. In both the cases, facts were common and, hence, the Tribunal disposed of both the appeals by a common judgment and/or order. The Tribunal on the material placed before it, arrived at a conclusion that there were no search warrants in the name of the assessees and hence it accepted the contention of the learned counsel that the proceedings initiated under s. 158BC in the cases of the assessees were ab initio void and without jurisdiction. The learned counsel for the Department was unable to furnish any clarification and stated before the Tribunal that the facts stated by the assessees regarding non-issuance of the search warrant in the case of the two ladies were correct. It is in view of this that the Tribunal has held that unless a search warrant is issued, the AO cannot invoke the provisions of S. 158BC for initiation of block assessment proceedings under Chapter XIV-B. However, so far as the bank locker is concerned, it is submitted that the officer was armed with the search warrant and, therefore, whatever the property was found, namely, jewellery, money and bonds, etc., the assessees ought to have been assessed and the Tribunal ought not to have interfered with the order made by the CIT(A).

(2.) INTERESTINGLY, the Tribunal recorded a finding that no addition whatsoever has been made in either of the two cases on the basis of the assets found in the respective lockers which were being operated by each of the assessees jointly with their husbands. In these circumstances, it would be a futile exercise if these appeals are entertained. Hence, the appeals are dismissed.