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[2009] 176 Taxman 233 (Karnataka)/[2010] 323 ITR 467 (Karnataka)/[2008] 218 CTR 386 (Karnataka) [2009] 176 TAXMAN 233 (KAR.) HIGH COURT OF KARNATAKA Commissioner of Income-tax *, Central Bangalore v. Wipro Finance Ltd. V. GOPALA GOWDA AND ARALI NAGARAJ, JJ. IT APPEAL NOS. 324 OF 2001 AND 296 OF 2003â-  APRIL 2, 2008 Section 158BE of the Income-tax Act, 1961 - Block assessment in search cases - Time-limit for completion of - Block assessment period 1987-88 to 1996-97 - Whether expression 'search initiated' used in section 158BE has to be interpreted to mean commencement and conducting of 'initial search', i.e., first search in case; mere signing of authorisations by DIT to make search in premises of assessee would not amount to initiation of search - Held yes Section 246A, read with section 158BA, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Block assessment period 1987-88 to 1996-97 - Whether where search was initiated in case of two assessees on 3-1-1997 and 8-1-1997, i.e., after 1-1-1997, assessees, aggrieved by respective orders of block assessment, ought to have filed their appeals before Commissioner (Appeals) and not before Tribunal as Tribunal had no jurisdiction to entertain said appeals - Held, yes Words and Phrases : 'Search initiated' as occurring in section 158BA of the Income-tax Act, 1961 FACTS A search was conducted in the premises of the two assessees on 3-1-1997 and 8-1-1997 respectively. On the basis of the incriminating documents seized during search, the Assessing Officer issued notices under section 158BC and passed the block assessment orders in each of the two cases on 29-1-1999. Both the assessees filed appeals against the impugned block assessment orders before the Tribunal contending that the said orders were barred by limitation inasmuch as authorization for initiating in both the cases had been signed on 30-12-1996, i.e., before 1-1-1997 and, there- fore, by virtue of provisions of section 158BE(1)(a), limitation for completion of block assessment was 'one year'. The revenue raised a preliminary objection as to the maintainability of the said appeals before the Tribunal, contending that search was…

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