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M/S KAMDHENU SWEETS v. ASST.COMMR.OF I.T.

Supreme Court of India | Diary 10182/2010

Status

ROP - of Main Case

Decided On

04-04-2011

Bench

Petitioner

M/S KAMDHENU SWEETS

Respondent

ASST.COMMR.OF I.T.

Primary Holding

Chapter XIV-B of the Income Tax Act, relating to block assessment, can only be invoked pursuant to a search conducted under the Act and not merely upon a survey, the two being distinct proceedings with different legal consequences.

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Full Judgment Text

8ITEM NO.42 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) Nos.6255-6256/2010(From the judgement and order dated 18/09/2009 in CMWP No.1688/2002& CMWP No.1607/2002 of The HIGH COURT OF JUDICATURE AT ALLAHABAD)M/S KAMDHENU SWEETS Petitioner(s) VERSUSASSISTANT COMMR.OF I.T. Respondent(s)(With prayer for interim relief and office report)With S.L.P. (C) Nos.10086-10087 of 2010(With prayer for interim relief and office report)Date: 04/04/2011 These Matters were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. PANICKER RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Bhargava V. Desai,Adv. Mr. Rahul Gupta,Adv. Mr. Nikhil Sharma,Adv.For Respondent(s) Mr. R.P. Bhatt,Sr.Adv. Mr. Rajiv Nanda,Adv. Mr. Manoj Kaushik,Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following O R D E R Heard learned counsel for the parties. The special leave petitions are dismissed. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

8ITEM NO.42 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) Nos.6255-6256/2010(From the judgement and order dated 18/09/2009 in CMWP No.1688/2002& CMWP No.1607/2002 of The HIGH COURT OF JUDICATURE AT ALLAHABAD)M/S KAMDHENU SWEETS Petitioner(s) VERSUSASSISTANT COMMR.OF I.T. Respondent(s)(With prayer for interim relief and office report)With S.L.P. (C) Nos.10086-10087 of 2010(With prayer for interim relief and office report)Date: 04/04/2011 These Matters were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. PANICKER RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Bhargava V. Desai,Adv. Mr. Rahul Gupta,Adv. Mr. Nikhil Sharma,Adv.For Respondent(s) Mr. R.P. Bhatt,Sr.Adv. Mr. Rajiv Nanda,Adv. Mr. Manoj Kaushik,Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following O R D E R Heard learned counsel for the parties. The special leave petitions are dismissed. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

(ITEM NOS.34 & 53 COURT NO.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) Nos.6255-6256/2010(From the judgement and order dated 18/09/2009 in CMWP No.1688/2002& CMWP No.1607/2002 of The HIGH COURT OF JUDICATURE AT ALLAHABAD)M/S KAMDHENU SWEETS Petitioner(s) VERSUSASSISTANT COMMR.OF I.T. Respondent(s)(With prayer for interim relief)With S.L.P. (C) Nos.10086-10087 of 2010(With prayer for interim relief and office report)Date: 01/04/2010 These Matters were called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. C.S. Aggarwal,Sr.Asdv. Mr. Bhargava V. Desai,Adv. Mr. Rahul Gupta,Adv. Mr. Nikhil Sharma,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice as to how Chapter XIV-B could be invoked without a search in the present case? Is it a case of search or survey is the issue which this Court has to decide. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

ìITEM NO.28 COURT NO.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) Nos.6255-6256/2010(From the judgement and order dated 18/09/2009 in CMWP No.1688/2002& CMWP No.1607/2002 of The HIGH COURT OF JUDICATURE AT ALLAHABAD)M/S KAMDHENU SWEETS Petitioner(s) VERSUSASSISTANT COMMR.OF I.T. Respondent(s)(With prayer for interim relief)Date: 12/03/2010 These Matters were called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Bhargava V. Desai,Adv. Mr. Rahul Gupta,Adv. Mr. Nikhil Sharma,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R The special leave petitions shall stand over for three weeks. [ T.I. Rajput ] [ R.K. Sharma ] A.R.-cum-P.S. Court Master

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