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| The Tax Publishers2020 TaxPub(DT) 0813 (Del-Trib) INCOME TAX ACT, 1961
Section 153A
Where assessee was the person searched and requirement of law is to issue the notice under section 153A and though in assessment order, AO mentioned that the notice had been issued under section 153A on 7.3.2006, but infact the notice which was issued on 7.3.2006 was the notice under section 153A read with section 153C, therefore the said notice was invalid and the consequent assessment framed under section 153A suffers from infirmity.
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Search and seizure - Assessment under section 153A - AO issued notice under section 153C instead of section 153A - Validity of assessment
A search and seizure operation were conducted at the premises of assessee under section 132(1) and proceedings under section 153A were initiated against the assessee. Assessee produced the notice issued to the assessee and pointed out that the said notice was not issued under section 153A but was issued under section 153A read with section 153C. Assessee ultimately stressed that the initiation of proceedings against the assessee suffers from infirmity as premises of assessee were searched and proceedings have been initiated under section 153C and not under section 153A. Held: Assessee was the person searched and requirement of law is to issue the notice under section 153A. Though in the assessment order, AO mentions that the notice had been issued under section 153A on 7.3.2006, but infact the notice which was issued on 7.3.2006 was the notice under section 153A read with section 153C. The said notice was invalid and consequent assessment framed under section 153A suffers from infirmity, because of lack of jurisdiction invoked by AO under section 153A. Consequently, assessment orders framed in the case were bad in law.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 1998-99 to 2001-02
IN THE ITAT, DELHI BENCH
SUSHMA CHOWLA, V.P. & B.R.R. KUMAR, A.M.
S.P.S. Ahluwalia v. ACIT
I.T.A. Nos. 2429 to 2432/Del/2012
30 January, 2020
Appellant by: Piyush Kaushik, Advocate
Respondent by: H.K. Choudhary, CIT DR
Sushma Chowla, V.P.
This bunch of four appeals filed by the assessee are against separate orders of the Commissioner (Appeals), all dated 9-3-2012, relating to assessment years 1998-99, 1999-2000, 2001-02 & 2004-05 passed under section 153A of the Act.
2. This bunch of four appeals relating to the same assessee on similar issues were heard together and are being disposed of by this consolidated order for the sake of convenience.
3. The assessee in appeal relating to assessment years 1998-99, 1999-2000 and 2001-02 has raised the preliminary issue vide ground of appeal no. 1, which reads as under :--
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