Dismissing the appeal of the assessee the Court held that \u00a0through the searches undertaken by the Revenue from January 2001 till June 2001, the password of the computer of the assessee to have access to the documents loaded or fed in the computer had not been divulged by the assessee and this fact had not been denied by the assessee. If that were so, it could not be said that the Revenue without having access to the electronic documents should have completed the search on the very first day of the search, January 25, 2001 itself. The Revenue\u2019s continuous search operation on various dates from January 25, 2001 till June 12, 2001 could very well be construed as an authorised search operation, and therefore the panchnama issued on June 12, 2001 should be deemed to be the last authorisation within the meaning of Explanation 2 to section\u00a0158BE\u00a0. Therefore, the block assessment order dated June 30, 2003 was within the limitation of two years under section\u00a0158BE(1)(b)\u00a0commencing from July 1, 2001 since the end of the month in which the last of authorisation for search under section\u00a0132\u00a0was to be reckoned only as June 30, 2001. ( BP. 1-4-1990 to 31-3-2000, 1-4-2000 to 24-1-2001)<\/p>\n","protected":false},"excerpt":{"rendered":"
S.158BE: Block assessment – Limitation \u2014Time taken to obtain information stored in Electronic records to be taken into account \u2014 Search started January 2001 \u2014Access to records stored in computer was not given June 2001 \u2014 Block assessment In June 2003 \u2014 Not barred by limitation [ S. 132(1(iib) , 158BC , Information Technology Act , 2000 , S .2 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[1],"tags":[],"class_list":["post-12230","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3bg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12230"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12230\/revisions"}],"predecessor-version":[{"id":16473,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12230\/revisions\/16473"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}