IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 24TH MARCH 2011 / 3RD CHAITHRA 1933 ITA.No. 31 of 2011() -------------------- AGAINST THE ORDER IN ITA.48/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S. SOUTHERN AUTO FUELS, THANKALAM, KOTHAMANGALAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- I.T.A. No.31 of 2011 --------------------------------- Dated, this the 24th day of March, 2011 J U D G M E N T Ramachandran Nair, J. Heard learned Standing Counsel for the appellant. After hearing the learned Standing Counsel and after going through the Tribunal's orders confirming the CIT(Appeals)'s order, we find that the assessment made under Section 158BC was rightly held to be not tenable by the Tribunal because search was conducted on one Mr.C.P.David, who is not a partner of the respondent assessee. Even though learned Standing Counsel submitted that search was made in the premises of the respondent, no warrant was issued for searching the firm and no notice under Section 158BD was issued to the respondent for assessment based on materials, if any, gathered during the search conducted in the premises of Mr.C.P.David. We, therefore, do not find any merit in the appeal. The Income Tax Appeal is consequently dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg