COMMISSIONER OF INCOME TAX Vs. SMT. RAM DEVI

JUDGEMENT

(1.) WE have heard Shri R.K. Upadhyay for the revenue. Shri Rajesh Gupta appear for the Respondent -Assessees.

(2.) THESE Income Tax Appeals under Section 260A of the Income Tax Act 1960, (the Act) arise out of the orders of the Income Tax Appellate Tribunal (ITAT) dated 24.8.2010 following the Division Bench judgment of this Court in Commissioner of Income Tax v. Smt. Vandana Verma : (2011) 330 ITR 533(All), in which it was held that since the warrant of authorisation under Section 132(1) of the Act was issued in the joint names of Shri Shiv Nath Gupta and Smt. Ram Devi, who were husband and wife living together in a single premises, it was not open for the A.O. to assess Smt. Ram Devi alone on the basis of the assets and documents seized during the course of search by invoking the provisions of Chapter XIV -B, in an individual capacity.

(3.) THE revenue has raised following questions of law to be considered by this Court: