High CourtsDivision Bench(2009) 05 RAJ CK 0133

Commissioner of Income Tax vs White and White Mineral P. Ltd.

Rajasthan High Court · Decided on 15 May 2009 · Citation: (2011) 239 CTR 330 : (2011) 330 ITR 172 : (2011) 200 TAXMAN 192

HON’BLE JUDGES
N.P. Gupta, J · Govind Mathur, J
RESULT
Dismissed
CASE NUMBER
Income Tax A. No. 25 of 2009

CourtKutchehry membership

More clarity. Every judgment.

Download court copies, explore connected cases and make more of every research session.

Loading membership options…

Ask AI about this case

AI Structured Summary

Not yet generated for this judgment

Judgment

4 paragraphs · 270 words
1.

Heard learned Counsel for the Appellant.

2.

Learned Counsel has made available for our perusal the record which includes the panchnama dated December 20, 21, 2002, the prohibitory order dated December 21, 2002, and order dated January 3, 2003. So also the panchnama dated January 3, 2003. We also find on record at page 36 revocation order dated December 21, 2002, revoking the prohibitory order u/s 132(3) at 3.15 pm. Likewise the prohibitory order is available at page 35 which is dated December 21, 2002. After revoking the prohibitory order dated December 21, 2002, there is nothing to show that any fresh prohibitory order was clamped. Then the panchnama dated December 20, 21, 2002, does not show that there a search remained incomplete or was continued to be completed on any subsequent date in close proximity or in continuity. Thus, it is clear that the entire episode was over on December 21, 2002, and therefore, the prohibitory order was revoked. In that view of the matter, we do not find any error in the findings recorded by the learned Tribunal. It was contended that the panchnama dated January 3, 2003 was required to be prepared at that time, and there is nothing to show, much less to assume, that at that time it was prepared with intention to extend the time limit. Suffice it to say that nothing was done on January 3, 2003 except merely preparing the panchnama commencing the search at 5.05 pm and concluding at 5.15 pm.

3.

In this view of the matter the appeal is dismissed.

4.

The record is returned to learned Counsel.