Search warrant issued in the name of group concerns with names of assessees separately stated therein is valid

HIGH COURT OF KERALA Commissioner of Income-tax, Cochin v/s. Khyber Foods IT APPEAL NOS. 1201, 1218, 1268 & 1311 OF 2009 JANUARY 10, 2012 JUDGMENT C.N. Ramachandran Nair, J. The two sets of appeals pertain to two assessees, one by name M/s. Bimbis South Star and the other by name M/s. Khyber Foods, both assessed based on search conducted under Section 132 of the Income Tax Act. Even though there is only one assessment, the two appeals happened to be filed in the case of two assessees only because both the Revenue as well as the assessee were in appeal before the Tribunal....