COMMISSIONER OF INCOME TAX Vs. SHAILA AGARWAL

JUDGEMENT

(1.) We have heard Shri Bharat Ji Agarwal assisted by Shri A.N. Mahajan, learned counsel for the department. Shri Ashish Bansal appears for the assessere.

(2.) The Commissioner of Income Tax (Central), Kanpur has preferred this appeal under Section 260A of the Income Tax Act, 1961 (the Act) against the order of the Income Tax Appellate Tribunal "B" Bench, Lucknow dated 31.10.2007 in ITA No.801/Luc/2006 (Assessment Year 2002-03) by which it had allowing the appeal for statistical purposes and has held that irrespective of any material discovered in search under Section 132 of the Income Tax Act, 1961 (the Act), relating to any period, an assessment is required to be made for block period of six assessment years, and consequently, the assessments, which have been completed, are also liable to be restored to the file of the Assessing Officer to consider the additions in the assessments under Section 153A, as well. The Tribunal further observed that in the event the search is declared illegal by any Court, or assessment under Section 153A is held invalid, the appeal in relation to regular assessment will revive at the instance of the department, on an application to the Tribunal.

(3.) The appeal was admitted on the questions of law as follows: