Law:

Section:

[2009] 177 Taxman 380 (Delhi)/[2009] 308 ITR 168 (Delhi)/[2009] 221 CTR 310 (Delhi) [2009] 177 TAXMAN 380 (DELHI) HIGH COURT OF DELHI Commissioner of Income-tax, Delhi-VIII, New Delhi v. S.K. Katyal* RAJIV SHAKDHER AND BADAR DURREZ AHMED, JJ. IT APPEAL NO. 1198 OF 2008 â-  NOVEMBER 12, 2008 Section 158BE of the Income-tax Act, 1961 - Block assessment in search cases - Time-limit for completion of - Block period from 1-4-1990 to 17-11-2000 - Whether merely mentioning in panchnama that a search has been temporarily suspended does not, ipso facto, continue search and it would have to be seen as a fact as to whether search continued or had concluded - Held, yes - Whether panchnama mentioned in Explanation 2(a) to section 158BE is a panchnama which documents conclusion of a search and if a panchnama does not, from facts recorded therein, reveal that a search was at all carried out on day to which it relates, then it would not be a panchnama relating to search and, consequently, it would not be a panchnama of type which finds mention in Explanation 2(a) to section 158BE - Held, yes - A search under section 132 was conducted on 17-11-2000 in residential premises of assessee - As per panchnama drawn up on 17-11-2000 in course of search, certain documents, cash, bank locker keys and jewellery were seized - A restraint order was also passed in respect of cash box of an almirah in which jewellery found during search was kept - Said panchnama also stated that search proceeding were temporarily concluded for day to be commenced subsequently - On 3-1-2001, restraint order was revoked and keys of almirah were returned to assessee - A panchnama was also prepared on 3-1-2001, but no search and seizure took place on that date - Thereafter, block assessment order was passed on 30-1-2003 - Whether, on facts, panchnama drawn up on 3-1-2001 could be regarded as a document evidencing conclusion of search and 3-1-2001 could be regarded as date on which warrant of authorization was executed - Held, no - Whether when no further search was conducted after 17-11-2000, it was panchnama dated 17-11-2000 which was relatable to conclusion of search and, therefore, period of limitation…

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