COMMISSIONER OF INCOME TAX Vs. DEVESH SINGH

JUDGEMENT

(1.) Finding conflict of views expressed in two sets of cases decided by different Co-ordinate Benches of this Court, a Division Bench vide order dt. 20th Oct., 2011 had referred these cases to the Larger Bench to resolve the controversy in question, which is of public importance. In Writ Petn. No. 5731 (MB) of 2004, Raghuraj Pratap Singh & Ors. vs. Asstt. CIT,2009 222 CTR(All) 153decided on 14th July, 2006, a Division Bench of this Court had held that warrant issued in joint names does not suffer from any infirmity and it could have been done. On the other hand another Division Bench of this Court In IT Appeal No. 21 of 2009, CIT vs. Vandana Verma,2009 31 DTR(All) 214 decided on 9th Oct., 2009, had held that joint warrant could not have been issued and it would be incumbent upon the authority to issue warrant in individual name and if the warrant has been issued in the joint names, the assessment will have to be made collectively in the names of both the persons in the status of AOP (association of persons)/BOI (body of individuals). The decision rendered in the case of Smt. Vandana Verma has been followed by this Court in IT Appeal No. 30 of 2011, CIT vs. Smt. Madhu Chawla, decided on 23rd Aug., 2011.

(2.) The Hon'ble Chief Justice vide order dt. 15th Dec., 2011 has been pleased to constitute this Bench to decide the matter.

(3.) IT Appeal Nos. 99, 101, 103, 104, 109 and 110 of 2010 have been filed by the Revenue against the order dt. 25th May, 2010 passed by the Tribunal in favour of Sri Devesh Singh whereas IT Appeal Nos. 100, 102 and 105 to 108 of 2010 have been filed against the Tribunal's order dt. 25th May, 2010 passed in favour of Sri Yogendra Singh. All the appeals relate to the asst. yrs. 2001-02 to 2006-07.