• Jan
  • 05
  • 2014

SC : Dismisses Revenue’s SLP; Search-warrant in joint names makes block-assessment invalid

SC has dismissed the revenue appeal in which the Allahabad High Court had confirmed the ITAT stand of quashing the assessment order on the ground that the assessment order in the name of individuals could not be made when the warrant of authorisation was issued in the joint names of Ashok Chawla, Smt. Madhu Chawla and Shri Anuj Chawla. 

The Supreme Court Judgement is underneath

SUPREME COURT OF INDIA

RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (Civil) No(s).6080/2012

(From the judgement and order dated 23/08/2011 in ITA No.184/2011 of the HIGH COURT OF JUDICATURE AT ALLAHABAD)

C.I.T. VERSUS MADHU CHAWLA

WITH

SLP(C) NO. 6081 of 2012

SLP(C) NO. 10192 of 2012,

SLP(C) NO. 10471 of 2012

SLP(C) NO. 10472 of 2012

SLP(C) NO. 10475 of 2012

SLP(C) NO. 10476 of 2012

SLP(C) NO. 11461 of 2012

SLP(C) NO. 12875 of 2012

SLP(C) NO. 16271 of 2012

SLP(C) NO. 21301 of 2012

(With appln. for c/delay in filing SLP and office report)

SLP(C) NO. 21302 of 2012

(With appln. for c/delay in filing SLP and office report)

SLP(C) NO. 21462 of 2012

(With appln. for c/delay in filing SLP and office report)

SLP(C) NO. 20622 of 2012

(With appln. for c/delay in filing SLP and office report)

SLP(C) NO. 25731 of 2012

(With appln. for c/delay in filing SLP and office report)

SLP(C) NO. 27470 of 2012

(With appln.(s) for c/delay in filing/refiling SLP and office report)

Date: 02/12/2014 These Petitions were called on for hearing today.

CORAM :

HON’BLE MR. JUSTICE H.L. DATTU

HON’BLE MR. JUSTICE C. NAGAPPAN

UPON hearing counsel the Court made the following

O R D E R

Delay condoned.

Dismissed.


Submitted by :- CA Prarthana Jalan

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