{"id":135016,"date":"2010-02-02T00:00:00","date_gmt":"2010-02-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010"},"modified":"2019-02-11T07:52:20","modified_gmt":"2019-02-11T02:22:20","slug":"asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010","title":{"rendered":"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010<\/div>\n
Author: H Dattu<\/div>\n
Bench: S.H. Kapadia, H.L. Dattu<\/div>\n
                                                   REPORTABLE\n\n                  IN THE SUPREME COURT OF INDIA\n\n                  CIVIL APPELLATE JURISDICTION\n\n               CIVIL APPEAL NO.1198 OF 2010\n         (Arising out of SLP(C) No. 22973 of 2007)\n\n\nAssistant Commissioner of Income Tax & Anr.       .......Appellants\n\n\n                             Versus\n\nM\/s. Hotel Blue Moon                              ........Respondent\n\n                             WITH\n\n        C.A.    No. 1199\/2010 @ S.L.P.(C) No.30284\/2009,\n        C.A.    No. 1200\/2010 @ S.L.P.(C) No.30285\/2009,\n        C.A.    No.1201\/2010 @ S.L.P.(C) No.30286\/2009,\n        C.A.    No.1202\/2010 @ S.L.P.(C) No.30287\/2009, and\n        C.A.    No.1203\/2010 @ S.L.P.(C) No.30288\/2009\n\n\n                            JUDGMENT\n<\/pre>\n
H.L. Dattu,J.\n<\/p>\n<\/p>\n
   1)     Leave granted in all the special leave petitions.<\/p>\n
   2)     These six appeals have been heard together.          They<\/p>\n
          arise out of similar facts and the question of law<\/p>\n
          arising therefrom is the same.\n<\/p>\n<\/p>\n
   3)     The facts in the lead case are : This is an appeal<\/p>\n
          against the judgment of the High Court of Guwahati<\/p>\n
          in a appeal under Section 260A of the Income Tax<\/p>\n
                                                                      1<\/span>
\nAct, 1961, hereinafter referred to as `the Act’,<\/p>\n
and the point that is raised for our determination<\/p>\n
is, whether issue of notice under Section 143(2)<\/p>\n
of    the    Act   within   the    prescribed      time   for     the<\/p>\n
purpose of block assessment under Chapter XIV-B of<\/p>\n
the    Act    is   mandatory      for    assessing     undisclosed<\/p>\n
income       detected     during    search       conducted    under<\/p>\n
Section 132 of the Act. While, according to the<\/p>\n
department, issue of a notice under Section 143(2)<\/p>\n
is not essential requirement in block assessment<\/p>\n
under Chapter XIV-B of the Act.               According to the<\/p>\n
assessee, service of notice on the assessee under<\/p>\n
Section 143(2) of the Act within the prescribed<\/p>\n
period of time is a pre-requisite for framing the<\/p>\n
block assessment under Chapter XIV-B of the Act.<\/p>\n
The Appellate Tribunal held, while affirming the<\/p>\n
decision of the CIT(A)             that non-issue of notice<\/p>\n
under       Section      143(2)    is     only     a    procedural<\/p>\n
irregularity       and    the     same   is   curable.       In   the<\/p>\n
appeal filed by the assessee before the Guwahati<\/p>\n
High Court, the following two questions of law<\/p>\n
were raised for consideration and decision of the<\/p>\n
High Court, they were : –\n<\/p>\n
                                                                   2<\/span>\n<\/p>\n
           “(1) Whether              on    the     facts       and     in
\n           circumstances of the case the issuance
\n           of notice u\/s 143(3) of the Income Tax
\n           Act,        1961    within      the    prescribed         time
\n           limit        for    the    purpose      of     making      the
\n           assessment under Section 143(3) of the
\n           Income Tax Act, 1961 is mandatory? And<\/p>\n
           (2)Whether,          on    the    facts       and    in    the
\n           circumstances of the case and in view
\n           of the undisputed findings arrived at
\n           by     the     Commissioner            of     Income       Tax
\n           (Appeals), the additions made u\/s 68 of
\n           the     Income       Tax       Act,    1961     should      be
\n           deleted or set aside.”\n<\/p>\n<\/p>\n
4)   The   High    Court,       disagreeing            with    the    Tribunal,<\/p>\n
     held, that the provisions of Section 142 and sub-<\/p>\n
     sections (2) and (3)                  of Section 143 will have<\/p>\n
     mandatory         application          in     a     case        where    the<\/p>\n
     assessing officer in repudiation of return filed<\/p>\n
     in response to a notice issued under Section 158<\/p>\n
     BC(a) proceeds to make an inquiry. Accordingly,<\/p>\n
     the High Court answered the question of law framed<\/p>\n
     in affirmative and in favour of the appellant and<\/p>\n
     against      the     revenue.           The       revenue       thereafter<\/p>\n
     applied      to    this    Court       for    special       leave       under<\/p>\n
                                                                                3<\/span>
\n     Article 136, and the same was granted, and hence<\/p>\n
     this appeal.\n<\/p>\n<\/p>\n
5)   The learned counsel Sri Shekhar for the revenue<\/p>\n
     submitted, that, Chapter XIV B of the Act provides<\/p>\n
     a    special    procedure        for       search     cases      and     is    a<\/p>\n
     complete       code      in   itself        dealing    with       both      the<\/p>\n
     substantive         as    well        as    procedural       aspects          of<\/p>\n
     search     cases          and,        therefore,          there        is      a<\/p>\n
     distinction         between       the       procedure       for       regular<\/p>\n
     assessment under Chapter XIV and the procedure of<\/p>\n
     Block assessment under Chapter XIV B. Therefore,<\/p>\n
     it    is   submitted           for         the    purpose        of     block<\/p>\n
     assessments         the       assessing          authority       need       not<\/p>\n
     follow the procedure prescribed under Chapter XIV<\/p>\n
     which includes issuance of notice under Section<\/p>\n
     143(2).    The learned counsel has further contended<\/p>\n
     that in a proceeding under Section 158 BC, there<\/p>\n
     is no requirement of a notice to be issued under<\/p>\n
     Section 143(2), since issuance of notice for the<\/p>\n
     purpose        of     Section          158       BC    is        separately<\/p>\n
     prescribed.           It is further submitted that Block<\/p>\n
     assessment is in addition to regular assessment,<\/p>\n
     and what is included in regular assessment, cannot<\/p>\n
     be    assessed        again      in     the      course     of    a     Block<\/p>\n
                                                                                   4<\/span>
\nassessment      and   similarly,       what       is   assessed      in<\/p>\n
Block assessment, cannot be the subject matter of<\/p>\n
regular assessment.          It is further submitted that<\/p>\n
Section 143(2) of the Act is in two parts.                          The<\/p>\n
first part deals with jurisdiction and the second<\/p>\n
with the procedure.          The proviso to Section 143(2)<\/p>\n
puts     an   embargo   on     the    assessing        officer       to<\/p>\n
exercise      jurisdiction      after       the    expiry      of    12<\/p>\n
months from the end of the month in which the<\/p>\n
return    was   filed   by    the     assessee.         It    is    the<\/p>\n
discretion of the assessing officer to accept the<\/p>\n
return as it is or to proceed further with the<\/p>\n
assessment of income, once the assessing officer<\/p>\n
decides to proceed, he has to issue notice under<\/p>\n
Section 143(2) within the prescribed time limit to<\/p>\n
make the assessee aware that his return has been<\/p>\n
selected for scrutiny assessment.                  In distinction<\/p>\n
to   this     procedure,     under    the    special     procedure<\/p>\n
prescribed       in   Chapter        XIV    B,     there      is     no<\/p>\n
discretion left with the assessing officer.                          It<\/p>\n
is further contended that the source and origin of<\/p>\n
a Block assessment is the search which has been<\/p>\n
conducted under Section 132 of the Act.                      Once the<\/p>\n
search has been carried out, the assessing officer<\/p>\n
                                                                     5<\/span>
\nis left with no discretion but to proceed with the<\/p>\n
Block assessment.          It is also submitted that in<\/p>\n
search cases the material is already found and is<\/p>\n
in the knowledge of the assessing officer.                           This<\/p>\n
is distinct and different from the situation of an<\/p>\n
ordinary assessment, where, the assessing officer<\/p>\n
does not have any material other than the return<\/p>\n
filed by the assessee.            Therefore, the requirement<\/p>\n
of notice under Section 143(2) is essential for<\/p>\n
production of material by the assessee.                           This is<\/p>\n
so because in regular assessments the assessing<\/p>\n
officer    in   the   first      instance      has      no    material<\/p>\n
available to him except the return filed by the<\/p>\n
assessee.        It   is     further       submitted         that     the<\/p>\n
computation      of   undisclosed         income     of      the    Block<\/p>\n
period    has   to    be   done      in   accordance         with     the<\/p>\n
provisions of Section 158 BB and on the basis of<\/p>\n
evidence        found      as    a    result       of     search       or<\/p>\n
requisition      of     books        of    account,          or     other<\/p>\n
documents and such other materials or information<\/p>\n
as are available with the assessing officer and<\/p>\n
relatable       to    such      evidence       and,       therefore,<\/p>\n
issuance of notice under Section 143(2) is not<\/p>\n
required for Block assessment proceedings.                          It is<\/p>\n
                                                                       6<\/span>
\n     further submitted that the provisions of Section<\/p>\n
     143(2) and other provisions mentioned in Section<\/p>\n
     158 BC(b) are to be applied only to the extent<\/p>\n
     possible, since the provisions incorporated in the<\/p>\n
     Chapter XIV B constitute a special Code to assess<\/p>\n
     the undisclosed income in search cases, they would<\/p>\n
     override the provisions of Chapter XIV being the<\/p>\n
     procedure for normal assessments. In support of<\/p>\n
     this contention, reference is made to the decision<\/p>\n
     of this Court in the case of Dr. Pratap Singh vs.<\/p>\n
     Director of Enforcement, [1985] 155 ILR 166 (SC).<\/p>\n
     Lastly,    it     is   submitted,     that,       since       both    the<\/p>\n
     schemes under Chapter XIV for a regular assessment<\/p>\n
     and under Chapter XIV B for Block assessments are<\/p>\n
     different that while no assessment under Section<\/p>\n
     143(3) could be completed without the issuance of<\/p>\n
     notice under Section 143(2), the same restriction<\/p>\n
     would    not    be     applicable     in   the     case       of    Block<\/p>\n
     assessment.\n<\/p>\n<\/p>\n
6)   Per     contra,      the   contention       on     behalf      of    the<\/p>\n
     assessee(s)       is    that,   for   the    purpose          of    Block<\/p>\n
     assessment under Section 158 BC, the provisions of<\/p>\n
     Section     142      and   Sub-sections          (2)    and    (3)    of<\/p>\n
     Section    143       are   applicable      and,        therefore,     no<\/p>\n
                                                                            7<\/span>
\nBlock assessments could be made without issuing<\/p>\n
notice under Section 143(2) of the Act.                             It is<\/p>\n
further contended that notice under Section 143(2)<\/p>\n
could have been dispensed with by the assessing<\/p>\n
officer if he proceeds to determine the income on<\/p>\n
the    basis     of       the    return        without        going    for<\/p>\n
scrutiny.       Referring to the provisions in clause<\/p>\n
(v) of the Second Proviso to Section 158 BC, it is<\/p>\n
submitted by the learned counsel that the words<\/p>\n
“so far as may be” does not give any discretion to<\/p>\n
the    assessing      officer             to   dispense        with    the<\/p>\n
requirement of such a notice under Section 143(2),<\/p>\n
when he proceeds to make an enquiry within the<\/p>\n
scope and ambit of Section 143(2).                      It is further<\/p>\n
contended that after a notice under Section 158 BC<\/p>\n
is    issued,   the       assessee        is   required       to   file    a<\/p>\n
return    within      a    stipulated          period.         Once    the<\/p>\n
return    is    filed,      it       is   open   to     the    assessing<\/p>\n
officer to accept the same or to require further<\/p>\n
investigation.        If        he    accepts         the     return      of<\/p>\n
undisclosed income as it is, then, there would be<\/p>\n
no necessity of issuing any notice under Section<\/p>\n
143(2)    of    the   Act.       However,        if    the     assessing<\/p>\n
officer is not satisfied with the return so filed,<\/p>\n
                                                                          8<\/span>
\n      then he is required to issue further notice under<\/p>\n
      Section     143(2)       before        an    assessment         order   is<\/p>\n
      passed under Chapter XIV-B of the Act.<\/p>\n
7)    The    only        question         that           arises       for     our<\/p>\n
      consideration in this batch of appeals is, whether<\/p>\n
      service of notice on the assessee under Section<\/p>\n
      143(2) within the prescribed period of time is a<\/p>\n
      pre-requisite          for    framing        the    block       assessment<\/p>\n
      under Chapter XIV-B of the Income Tax Act, 1961?<\/p>\n
8)    Chapter XVI-B prescribes the special procedure for<\/p>\n
      making the assessment of search cases.<\/p>\n
9)    Section 158 B defines “undisclosed income”, and<\/p>\n
      “block period” which are the two basic factors for<\/p>\n
      framing the block assessments.\n<\/p>\n<\/p>\n
10)   Section 158 BA is an enabling section, empowering<\/p>\n
      the   assessing         officer,        to    assess          “undisclosed<\/p>\n
      income”     as     a    result      of       search       initiated      or<\/p>\n
      requisition        made        after        June        30,     1995,   in<\/p>\n
      accordance with the provisions of this Chapter and<\/p>\n
      tax   the   same       at     the   fixed         rate    specified      in<\/p>\n
      Section     113.             Section        158    BB     provides      the<\/p>\n
      methodology for computation of undisclosed income<\/p>\n
                                                                               9<\/span>
\n      of the block period. Section 158 BC prescribes the<\/p>\n
      procedure for making the Block assessment of the<\/p>\n
      searched person. Section 158 BD enables assessment<\/p>\n
      of any person, other than the searched person.<\/p>\n
      Section 158 BE sets the time limits for completion<\/p>\n
      of the Block assessments. Section 158 BF provides<\/p>\n
      for immunity from levy of interest under Sections<\/p>\n
      234A, 234B and 234C and penalties under Section<\/p>\n
      271(1)(C),       271A    and   271B.       Section    158   BFA<\/p>\n
      provides for levy of interest and penalty in cases<\/p>\n
      of search on or after January 1, 1997.                Section<\/p>\n
      158 BG specifies the authorities competent to make<\/p>\n
      the block assessment.          Section 158 BH provides for<\/p>\n
      application of all the other provisions of this<\/p>\n
      Act, except those as provided in Chapter XIV-B.<\/p>\n
      Section    158    BI    provides   for    abolition   of    the<\/p>\n
      scheme in cases of search after 31.5.2003.<\/p>\n
11)   The scheme of Block assessment has been explained<\/p>\n
      by Central Board of Direct Taxes in paragraph 39.3<\/p>\n
      of Circular No.717 dated 14th August, 1995            ([1995]<\/p>\n
      215 ITR.70).       We may only notice clause (e) of the<\/p>\n
      circular   which        provides   for   the   procedure    for<\/p>\n
      making Block assessment.               Omitting what is not<\/p>\n
                                                                  10<\/span>
\n      necessary for the purpose of this case, clause (e)<\/p>\n
      is extracted and it reads as under :-\n<\/p>\n
            \"(e)   Procedure    for    making   block\n            assessment: (i)     The Assessing Officer\n            shall serve a notice on such person\n<\/pre>\n
            requiring him to furnish within such
\n            time, not being less than 15 days, as
\n            may be specified in the notice, a return
\n            in the prescribed form and verified in
\n            the same manner as a return under clause\n<\/p>\n
            (i) of sub-section(1) of section 142
\n            setting forth his total income including
\n            undisclosed income for the block period.
\n            The officer shall proceed to determine
\n            the undisclosed income of the block
\n            period and the provisions of section
\n            142, sub-sections (2) and (3) of section
\n            143   and   section   144   shall   apply
\n            accordingly.”\n<\/p>\n<\/p>\n
12)   Chapter XIV-B provides for an assessment of the<\/p>\n
      undisclosed income unearthed as a result of search<\/p>\n
      without affecting the regular assessment made or<\/p>\n
      to be made.        Search is the sine qua non for the<\/p>\n
      Block    assessment.         The    special     provisions      are<\/p>\n
      devised    to     operate    in    the   distinct       field    of<\/p>\n
      undisclosed income and are clearly in addition to<\/p>\n
      the     regular    assessments      covering     the     previous<\/p>\n
      years falling in the block period.                 The special<\/p>\n
      procedure of Chapter XIV-B is intended to provide<\/p>\n
      a mode of assessment of undisclosed income, which<\/p>\n
      has been detected as a result of search.                   It is<\/p>\n
      not     intended     to     be     substitute     for     regular<\/p>\n
                                                                      11<\/span>
\n      assessment.           Its scope and ambit is limited in<\/p>\n
      that sense to materials unearthed during search.<\/p>\n
      It     is    in     addition      to     the    regular     assessment<\/p>\n
      already done or to be done.                      The assessment for<\/p>\n
      the block period can only be done on the basis of<\/p>\n
      evidence          found     as     a     result        of   search     or<\/p>\n
      requisition of books of accounts or documents and<\/p>\n
      such        other     materials         or     information     as    are<\/p>\n
      available with the assessing officer. Therefore,<\/p>\n
      the income assessable in Block assessment under<\/p>\n
      Chapter       XIV-B    is    the       income    not    disclosed     but<\/p>\n
      found and determined as the result of search under<\/p>\n
      Section 132 or requisition under Section 132A of<\/p>\n
      the Act.\n<\/p>\n<\/p>\n
13)   Section 158 BC stipulates that the Chapter would<\/p>\n
      have        application where search has been effected<\/p>\n
      under Section 132 or on requisition of books of<\/p>\n
      accounts, other documents or assets under Section<\/p>\n
      132A.       By    making    the    notice       issued      under    this<\/p>\n
      Section mandatory, it makes such notice the very<\/p>\n
      foundation for jurisdiction.                     Such notice under<\/p>\n
      the Section is required to be served on the person<\/p>\n
      who is found to be having undisclosed income.                         The<\/p>\n
      Section itself prescribes the time limit of 15<\/p>\n
                                                                            12<\/span>
\n      days for compliance.             In respect of searches on or<\/p>\n
      after 1.1.1997, the time limit may be given up to<\/p>\n
      45 days instead of 15 days for compliance.                            Such<\/p>\n
      notice is prescribed under Rule 12(1A) which in<\/p>\n
      turn prescribes Form 2B for block return.<\/p>\n
14)   Section 158 BC(b) is a procedural provision for<\/p>\n
      making a regular assessment applicable to Block<\/p>\n
      assessment        as    well.       Section      158      BC(c)      would<\/p>\n
      require      the       assessing      officer     to      compute      the<\/p>\n
      income     as      well     as   tax    on    completion        of     the<\/p>\n
      proceedings to be made. Section 158 BC(d) would<\/p>\n
      authorise        the      assessing     officer      to     apply      the<\/p>\n
      assets seized in the same manner as are applied<\/p>\n
      under Section 132B.\n<\/p>\n<\/p>\n
15)   We may now revert back to Section 158 BC(b) which<\/p>\n
      is   the     material        provision       which      requires       our<\/p>\n
      consideration.          Section       158    BC(b)      provides       for<\/p>\n
      enquiry and assessment.                The said provision reads<\/p>\n
      “that      the     assessing       officer      shall       proceed     to<\/p>\n
      determine        the    undisclosed         income     of    the     Block<\/p>\n
      period in the manner laid down in Section 158 BB<\/p>\n
      and the provisions of Section 142, sub-section (2)<\/p>\n
      and (3) of Section 143, Section 144 and Section<\/p>\n
                                                                             13<\/span>
\n145 shall, so far as may be, apply.”                        An analysis<\/p>\n
of    this   sub    section        indicates        that,    after     the<\/p>\n
return is filed, this clause enables the assessing<\/p>\n
officer to complete the assessment by following<\/p>\n
the procedure like issue of notice under Sections<\/p>\n
143(2)\/142       and      complete         the     assessment        under<\/p>\n
Section 143(3).          This Section does not provide for<\/p>\n
accepting     the       return      as    provided     under    Section<\/p>\n
143(i)(a).       The assessing officer has to complete<\/p>\n
the assessment under Section 143(3) only.                       In case<\/p>\n
of     default     in    not       filing     the    return     or    not<\/p>\n
complying        with        the         notice     under      Sections<\/p>\n
143(2)\/142, the assessing officer is authorized to<\/p>\n
complete     the     assessment           ex-parte    under     Section<\/p>\n
144.     Clause (b) of Section 158 BC by referring to<\/p>\n
Section 143(2) and (3) would appear to imply that<\/p>\n
the    provisions       of     Section      143(1)     are    excluded.<\/p>\n
But Section 143(2) itself becomes necessary only<\/p>\n
where it becomes necessary to check the return, so<\/p>\n
that     where       block         return         conforms     to     the<\/p>\n
undisclosed        income      inferred      by     the   authorities,<\/p>\n
there is no reason, why the authorities should<\/p>\n
issue notice under Section 143(2).                          However, if<\/p>\n
an assessment is to be completed under Section<\/p>\n
                                                                       14<\/span>
\n143(3)      read    with       Section     158-BC,         notice       under<\/p>\n
Section 143(2) should be issued within one year<\/p>\n
from the date of filing of block return. Omission<\/p>\n
on the part of the assessing authority to issue<\/p>\n
notice under Section 143(2) cannot be a procedural<\/p>\n
irregularity        and      the   same      is    not     curable         and,<\/p>\n
therefore, the requirement of notice under Section<\/p>\n
143(2)      cannot      be     dispensed          with.         The     other<\/p>\n
important feature that requires to be noticed is<\/p>\n
that the Section 158 BC(b) specifically refers to<\/p>\n
some of the provisions of the Act which requires<\/p>\n
to   be    followed       by    the   assessing           officer       while<\/p>\n
completing       the    block      assessments            under       Chapter<\/p>\n
XIV-B      of    the    Act.          This    legislation             is    by<\/p>\n
incorporation.          This Section even speaks of sub-<\/p>\n
sections which are to be followed by the assessing<\/p>\n
officer.        Had the intention of the legislature was<\/p>\n
to exclude the provisions of Chapter XIV of the<\/p>\n
Act,      the   legislature        would      have       or     could      have<\/p>\n
indicated that also.               A reading of the provision<\/p>\n
would clearly indicate, in our opinion, if the<\/p>\n
assessing officer, if for any reason, repudiates<\/p>\n
the return filed by the assessee in response to<\/p>\n
notice      under      Section     158     BC(a),         the    assessing<\/p>\n
                                                                            15<\/span>
\nofficer       must     necessarily             issue      notice         under<\/p>\n
Section       143(2)       of     the        Act   within      the       time<\/p>\n
prescribed in the proviso to Section 143(2) of the<\/p>\n
Act.      Where the legislature intended to exclude<\/p>\n
certain provisions from the ambit of Section 158<\/p>\n
BC(b) it has done so specifically.                            Thus, when<\/p>\n
Section       158      BC(b)           specifically           refers       to<\/p>\n
applicability        of     the     proviso        thereto     cannot      be<\/p>\n
exclude. We may also notice here itself that the<\/p>\n
clarification given by CBDT in its circular No.717<\/p>\n
dated 14th August, 1995, has a binding effect on<\/p>\n
the    department,         but     not        on   the    Court.         This<\/p>\n
circular      clarifies          the     requirement          of   law     in<\/p>\n
respect of service of notice under sub-section (2)<\/p>\n
of    Section    143       of     the    Act.          Accordingly,        we<\/p>\n
conclude even for the purpose of Chapter XIV-B of<\/p>\n
the    Act,    for     the       determination           of   undisclosed<\/p>\n
income for a block period under the provisions of<\/p>\n
Section 158 BC, the provisions of Section 142 and<\/p>\n
sub-sections         (2)     and       (3)    of    Section        143    are<\/p>\n
applicable and no assessment could be made without<\/p>\n
issuing notice under Section 143(2) of the Act.<\/p>\n
However, it is contended by Sri Shekhar, learned<\/p>\n
counsel for the department that in view of the<\/p>\n
                                                                           16<\/span>
\nexpression     “So    far        as    may    be”   in    Section    153<\/p>\n
BC(b), the issue of notice is not mandatory but<\/p>\n
optional     and    are     to    be     applied     to    the   extent<\/p>\n
practicable.        In support of that contention, the<\/p>\n
learned counsel has relied on the observation made<\/p>\n
by this Court in Dr. Pratap Singh’s case [1985]<\/p>\n
155 ITR 166(SC).             In this case, the Court has<\/p>\n
observed     that    Section          37(2)    provides     that    “the<\/p>\n
provisions of the Code relating to searches, shall<\/p>\n
so far as may be,                 apply to searches directed<\/p>\n
under Section 37(2).                  Reading the two sections<\/p>\n
together     it     merely       means       that   the   methodology<\/p>\n
prescribed for carrying out the search provided in<\/p>\n
Section 165 has to be generally followed.                            The<\/p>\n
expression    “so     far    as       may     be”   has   always    been<\/p>\n
construed to mean            that those provisions may be<\/p>\n
generally followed to the extent possible.                           The<\/p>\n
learned counsel for the respondent has brought to<\/p>\n
our notice the observations made by this Court in<\/p>\n
the   case    of     Maganlal          Vs.    Jaiswal     Industries,<\/p>\n
Neemach and Ors., [(1989) 4 SCC 344], wherein this<\/p>\n
Court while dealing with the scope and import of<\/p>\n
the expression “as far as practicable” has stated<\/p>\n
“without anything more the expression `as far as<\/p>\n
                                                                     17<\/span>
\n      possible’ will mean that the manner provided in<\/p>\n
      the code for attachment or sale of property in<\/p>\n
      execution of a decree shall be applicable in its<\/p>\n
      entirety except such provision therein which may<\/p>\n
      not be practicable to be applied.”\n<\/p>\n<\/p>\n
16)   The case of the revenue is that the expression `so<\/p>\n
      far as may be apply’ indicates that it is not<\/p>\n
      expected to follow the provisions of Section 142,<\/p>\n
      sub-sections 2 and 3 of Section 143 strictly for<\/p>\n
      the purpose of Block assessments.          We do not agree<\/p>\n
      with the submissions of the learned counsel for<\/p>\n
      the revenue, since we do not see any reason to<\/p>\n
      restrict the scope and meaning of the expression<\/p>\n
      `so far as may be apply’.         In our view, where the<\/p>\n
      assessing   officer    in    repudiation   of   the   return<\/p>\n
      filed under Section 158 BC(a) proceeds to make an<\/p>\n
      enquiry,    he   has        necessarily    to   follow   the<\/p>\n
      provisions of Section 142, sub-sections (2) and<\/p>\n
      (3) of Section 143.\n<\/p>\n<\/p>\n
17)   Section 158 BH provides for application of the<\/p>\n
      other provisions of the Act. It reads : “Save as<\/p>\n
      otherwise provided     in this Chapter, all the other<\/p>\n
      provisions of this Act shall apply to assessment<\/p>\n
                                                               18<\/span>
\n          made   under    this    Chapter.”     This    is   an   enabling<\/p>\n
          provision, which makes all the provisions of the<\/p>\n
          Act, save as otherwise provided, applicable for<\/p>\n
          proceedings for block assessment. The provisions<\/p>\n
          which are specifically included are those which<\/p>\n
          are available in Chapter            XIV-B of the Act, which<\/p>\n
          includes Section 142 and sub-sections (2) and (3)<\/p>\n
          of Section 143.\n<\/p>\n<\/p>\n
   18)    On a consideration of the provisions of Chapter<\/p>\n
          XIV-B of the Act, we are in agreement with the<\/p>\n
          reasoning and the conclusion reached by the High<\/p>\n
          Court.<\/p>\n
\n\n\n   19)    The    result   is     that   the   appeals    fail     and   are\n\n          dismissed.      No order as to costs.\n\n\n\n                                                   ...............J.\n                                                   [S.H. KAPADIA]\n\n\n\n                                                   ...............J.\n                                                   [ H.L. DATTU ]\nNew Delhi,\nFebruary 2,   2010\n\n\n\n\n                                                                        19<\/span>\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010 Author: H Dattu Bench: S.H. Kapadia, H.L. Dattu REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1198 OF 2010 (Arising out of SLP(C) No. 22973 of 2007) Assistant Commissioner of Income Tax & […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-135016","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nAsstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-02-01T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-11T02:22:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Asstt.Commr.Of Income Tax & Anr vs M\\\/S Hotel Blue Moon on 2 February, 2010\",\"datePublished\":\"2010-02-01T18:30:00+00:00\",\"dateModified\":\"2019-02-11T02:22:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\"},\"wordCount\":3239,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\",\"name\":\"Asstt.Commr.Of Income Tax & Anr vs M\\\/S Hotel Blue Moon on 2 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-02-01T18:30:00+00:00\",\"dateModified\":\"2019-02-11T02:22:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Asstt.Commr.Of Income Tax & Anr vs M\\\/S Hotel Blue Moon on 2 February, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010","og_locale":"en_US","og_type":"article","og_title":"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-02-01T18:30:00+00:00","article_modified_time":"2019-02-11T02:22:20+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"17 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010","datePublished":"2010-02-01T18:30:00+00:00","dateModified":"2019-02-11T02:22:20+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010"},"wordCount":3239,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010","url":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010","name":"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-02-01T18:30:00+00:00","dateModified":"2019-02-11T02:22:20+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/asstt-commr-of-income-tax-anr-vs-ms-hotel-blue-moon-on-2-february-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Asstt.Commr.Of Income Tax & Anr vs M\/S Hotel Blue Moon on 2 February, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/135016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=135016"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/135016\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=135016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=135016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=135016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}