{"id":239695,"date":"2008-08-12T00:00:00","date_gmt":"2008-08-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-mangla-marbles-granite-pvt-ltd-on-12-august-2008"},"modified":"2017-05-16T19:32:28","modified_gmt":"2017-05-16T14:02:28","slug":"the-commissioner-of-income-tax-vs-mangla-marbles-granite-pvt-ltd-on-12-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-mangla-marbles-granite-pvt-ltd-on-12-august-2008","title":{"rendered":"The Commissioner Of Income Tax … vs Mangla Marbles & Granite Pvt. Ltd on 12 August, 2008"},"content":{"rendered":"
Delhi High Court<\/div>\n
The Commissioner Of Income Tax … vs Mangla Marbles & Granite Pvt. Ltd on 12 August, 2008<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
           THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                  Judgment delivered on: 12.08.2008\n\n+             ITA 953\/2008\n\nTHE COMMISSIONER OF INCOME\nTAX DELHI-II                                                ... Appellant\n\n                                   - versus -\n\nDEEPAK AGGARWAL                                             ... Respondent<\/pre>\n
                                   AND<\/p>\n
+             ITA 954\/2008<\/p>\n
THE COMMISSIONER OF INCOME
\nTAX DELHI-II                                                     … Appellant<\/p>\n
                                   – versus –\n<\/p>\n
MANGLA MARBLES & GRANITE PVT. LTD                                … Respondent<\/p>\n
Advocates who appeared in this case:<\/p>\n
\nFor the Appellant     : Mr R. D. Jolly with Mr Paras Chaudhary\nFor the Respondent    : Mr O. S. Bajpai\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE RAJIV SHAKDHER\n\n<\/pre>\n
      1.    Whether Reporters of local papers may be allowed to
\n            see the judgment ?                                               Yes<\/p>\n
      2.    To be referred to the Reporter or not ?                          Yes<\/p>\n
      3.    Whether the judgment should be reported in Digest ?              Yes<\/p>\n
BADAR DURREZ AHMED, J (ORAL)<\/p>\n
1.            These appeals have been filed by the revenue against the<\/p>\n
common order passed by the Income Tax Appellate Tribunal on<\/p>\n
30.11.2007 in IT (SS) A. No. 1\/Del\/2004 (in respect of the assessee —<\/p>\n
ITA Nos. 953\/2008 & 954\/\/2008                                          Page No.1 of 5<\/span>
\n Deepak Aggarwal) and IT (SS) A. No. 204\/Del\/2004 (in respect of<\/p>\n
assessee – Mangla Marbles & Granite Pvt. Ltd). Sh. Deepak Aggarwal<\/p>\n
is one of the directors in Mangla Marbles & Granite Pvt. Ltd.<\/p>\n
2.            The common issue that arises for consideration in these<\/p>\n
appeals is with regard to the provisions of Section 158 BE, Explanation<\/p>\n
2 read with Section 158 BE (1) (b). A search under Section 132 of the<\/p>\n
Income Tax Act, 1961 (hereinafter referred to as the \u2017said Act’) was<\/p>\n
conducted as per warrant dated 31.10.2000. In view of the provisions<\/p>\n
of Section 158BE (1)(b), the block assessment under Section 158 BC<\/p>\n
ought to have been completed on or before 31.10.2002. However, it<\/p>\n
was completed on 27.12.2002. The assessee’s stand was that this was<\/p>\n
beyond the time prescribed under Section 158 BE (1) and, therefore,<\/p>\n
the assessment was bad. The stand of the Department, on the other<\/p>\n
hand, was that there was another panchnama, which had been drawn on<\/p>\n
23.12.2000 and that this was the last panchnama and, therefore, the<\/p>\n
two-year period has to be reckoned from the end of the month in which<\/p>\n
this panchnama was drawn and executed. In other words, the period of<\/p>\n
limitation would begin to run from 31.10.2000 and, consequently, time<\/p>\n
was available for completion of the assessment up to 31.12.2002.<\/p>\n
Since the assessment was completed on 27.12.2002, according to the<\/p>\n
Department, the assessment was in time. It is also relevant to note that<\/p>\n
on 31.10.2000 a prohibitory order under Section 132 (3) of the said Act<\/p>\n
ITA Nos. 953\/2008 & 954\/\/2008                                   Page No.2 of 5<\/span>
\n had also been passed in respect of the inventory of stock as per<\/p>\n
Annexure-S to the original panchnama dated 31.10.2000. It is also<\/p>\n
pertinent to note that this prohibitory order continued till it was<\/p>\n
revoked on 23.12.2000.            The revocation order makes interesting<\/p>\n
reading and the same is as under:-\n<\/p>\n
                                                         \u201523.12.2000
\n                                     Revocation Order
\n                    The restraint placed u\/s 132 (3) of the Income Tax Act,
\n              1961 during the search operation on 31.10.2000 at room
\n              located in Ward No. 1, House No. 6\/4, Mehrauli, Delhi is
\n              hereby revoked for the purpose of continuation of search.<\/p>\n<\/blockquote>\n
                      The seals placed have been found intact.\u2016<\/p>\n<\/blockquote>\n
3.            The Tribunal, after considering the arguments advanced on<\/p>\n
the part of the Department as well as the assessee and after considering<\/p>\n
the decision of this Court in the case of CIT v. Sarb Consulate Marine<\/p>\n
Products P. Ltd.: 294 ITR 444, concluded that the revocation order did<\/p>\n
not amount to execution of a search as no asset was seized under that<\/p>\n
order and what happened was only the revocation of the prohibitory<\/p>\n
order passed earlier. The Tribunal found that in this situation, it could<\/p>\n
not be said that there was an execution of a search on 23.12.2000 so as<\/p>\n
to enable the reckoning of the period of limitation from the end of<\/p>\n
December 2000.            The assessment could, therefore, not be passed on<\/p>\n
any date beyond 31.10.2002. The Tribunal concluded that since the<\/p>\n
ITA Nos. 953\/2008 & 954\/\/2008                                     Page No.3 of 5<\/span>
\n assessment order was passed on 27.12.2002, it was beyond time and<\/p>\n
consequently, the assessee’s appeal was allowed.<\/p>\n
4.            The decision of this Court in Sarb Consulate (supra) is<\/p>\n
applicable to the facts of the present case.        In that case a similar<\/p>\n
situation had arisen and the question before the Court was whether the<\/p>\n
panchnama drawn on 06.11.1996 was the last panchnama or whether it<\/p>\n
was the panchnama drawn on 14.09.1998 which was the last for the<\/p>\n
purpose of reckoning the commencement of the limitation period. The<\/p>\n
Court examined various decisions including Dr. C. Balakrishnan Nair<\/p>\n
v. CIT: 237 ITR 70 (Kerala High Court) and CIT v. Mrs. Sandhya P.<\/p>\n
Naik<\/a>: 253 ITR 534 (Bombay High Court) and concluded as under:-<\/p>\n
               \u2015A general consensus appears to have emerged
\n               among the High Courts to the effect that a search
\n               under Section 132 of the Act should be continuous
\n               and if it is discontinued and thereafter resumed, then
\n               there must be a valid explanation for the gap. Insofar
\n               as the present case is concerned, the facts on record
\n               show that prima facie there was absolutely no
\n               justification for keeping the search pending for more
\n               than one year and ten months without any semblance
\n               of any activity by the Revenue.\u2016<\/p>\n
It may be noted that in Dr. C. Balakrishnan Nair (supra) the gap was<\/p>\n
only of 14 days. In the present case the gap between the search on<\/p>\n
31.10.2000 and the purported last search on 23.12.2000 is<\/p>\n
approximately 53 days.          There is no explanation whatsoever with<\/p>\n
ITA Nos. 953\/2008 & 954\/\/2008                                    Page No.4 of 5<\/span>
\n regard to this period between the two intervening dates.   In fact, the<\/p>\n
revocation order does give an indication that the prohibitory order was<\/p>\n
passed merely for continuing the search possibly for the purposes of<\/p>\n
extending the limitation. The Tribunal has come to a conclusion of fact<\/p>\n
that the second purported search on 23.12.2000 was not a search at all<\/p>\n
and all that was required to be searched and seized had been concluded<\/p>\n
on 31.10.2000 itself. In fact, there is no explanation forthcoming from<\/p>\n
the revenue as to what transpired from 31.10.2000 to 23.12.2000 so as<\/p>\n
to enable us to take a different view than what the Tribunal has taken.<\/p>\n<\/blockquote>\n
In these circumstances we feel that the ratio of this Court in Sarb<\/p>\n
Consulate (supra) squarely applies to the facts and circumstances<\/p>\n
obtaining in the present case.    The Tribunal has followed the said<\/p>\n
decision and we find that there is no error in the Tribunal’s order. No<\/p>\n
substantial question of law arises for our consideration. These appeals<\/p>\n
are dismissed.\n<\/p>\n<\/p>\n
                                  BADAR DURREZ AHMED, J<\/p>\n
                                     RAJIV SHAKDHER, J
\nAugust 12, 2008
\nSR<\/p>\n
ITA Nos. 953\/2008 & 954\/\/2008                                Page No.5 of 5<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court The Commissioner Of Income Tax … vs Mangla Marbles & Granite Pvt. Ltd on 12 August, 2008 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 12.08.2008 + ITA 953\/2008 THE COMMISSIONER OF INCOME TAX DELHI-II … Appellant – versus – DEEPAK AGGARWAL … Respondent […]<\/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":[14,8],"tags":[],"class_list":["post-239695","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax ... vs Mangla Marbles & Granite Pvt. 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