{"id":320,"date":"2009-01-01T11:13:45","date_gmt":"2009-01-01T11:13:45","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=320"},"modified":"2009-01-01T11:13:45","modified_gmt":"2009-01-01T11:13:45","slug":"cit-vs-s-k-katyal-delhi-high-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-s-k-katyal-delhi-high-court\/","title":{"rendered":"CIT vs. S. K. Katyal (Delhi High Court)"},"content":{"rendered":"

<\/a><\/p>\n

Extension of time limit for completion of block assessment order by making new panchnamas.<\/strong><\/p>\n

HELD in the context of s. 158BE (1) (b) which imposes a time limit for making a block assessment order with reference to the date of execution of the last of the authorizations for search u\/s 132 which in turn is deemed to be the date of the conclusion of search as recorded in the last panchnama drawn that:<\/p>\n

(i) a search is essentially an invasion of the privacy of the person whose property or person is subjected to search; <\/p>\n

(ii) normally, a search must be continuous; <\/p>\n

(iii) if it cannot be continuous for some plausible reason, the hiatus in the search must be explained; <\/p>\n

(iv) if no cogent or plausible reason is shown for the hiatus in the search, the second or \u201cresumed\u201d search would be illegal; <\/p>\n

(v) by merely mentioning in the panchnama that a search has been temporarily suspended does not, ipso facto, continue the search. It would have to be seen as a fact as to whether the search continued or had concluded; <\/p>\n

(vi) merely because a panchnama is drawn up on a particular date, it does not mean that a search was conducted and\/or concluded on that date; <\/p>\n

(vii) the panchnama must be a record of a search or seizure for it to qualify as the panchnama mentioned in Explanation 2(a) to section 158BE of the said Act<\/strong>. <\/p>\n

See Also: CIT vs. Plastika Enterprises (Bom)<\/a><\/strong> where the panchnama was found to have been made only to get over the limitation issue. <\/p>\n","protected":false},"excerpt":{"rendered":"

HELD in the context of s. 158BE (1) (b) which imposes a time limit for making a block assessment order with reference to the date of execution of the last of the authorizations for search u\/s 132 which in turn is deemed to be the date of the conclusion of search as recorded in the last panchnama drawn that<\/p>\n

Read more ›<\/a><\/div>\n

<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-320","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=320"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/320\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}