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Shri Pradeep M. Dalvi, Thane vs Acit Circle 23(3), on 27 June, 2018 cites

The Commissioner Of Income Tax vs Sh. Anil Minda on 14 September, 2010

8. Ld. DR strongly supported the orders of the Authorities below. Referring to Panchanama dated 15.07.1998 which was executed in the office premises of the assessee namely Sai Vihar, Kalyan, Ld.DR submitted that there was seizure of fixed deposit receipts and the search proceedings were also finally concluded on 15.07.1998 by executing the authorization dated 10.06.1998 and therefore since this is the last Panchanama drawn executing the warrant issued on 10.06.1998 the limitation period should start from 31st July, 1998 and ends on 31st July, 2000 and since the assessment u/s.158BC of the Act was completed on 31st July, 2000 the assessment completed is within the limitation period as specified u/s158BE of the Act. Ld. DR placed reliance on the decision of the Hon'ble Delhi High Court in the case of CIT v. Anil Minda [235 CTR 1] to stress his point that the limitation period starts from the end of the month in which the last Panchanama is executed against any warrant of authorization, not only the last warrant of authorization.
Delhi High Court Cites 28 - Cited by 6 - A K Sikri - Full Document
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