The Tax Publishers2020 TaxPub(DT) 5099 (Mad-HC) : (2021) 438 ITR 0506 : (2021) 277 TAXMAN 0133

INCOME TAX ACT 1961

Section 153C

Where there was absence of any incriminating documents or evidence discovered during the course of search under section 132 in the case of searched person against the assessee, the jurisdiction under the provisions of section 153C cannot be assumed.

Search and seizure - Assessment under section 153C - Validity - Absence of increminating material

Revenue filed appeal against the order of Tribunal in which it was held that AO ought not to have assumed the jurisdiction under section 153C as there was absence of any incriminating documents discovered during the course of search under section 132 in the case of searched person against the assessee. Held: Tribunal rightly took note of the decision in the case of Sinhgad Technical Education Society [(2017) 84 Taxmann.com 290 (SC) : 2017 TaxPub(DT) 3941 (SC)] that in proceedings under Section 153C, in the absence of any incriminating documents or evidence discovered during the course of search under section 132 in the case of searched person against the assessee, the jurisdiction under the provisions of section 153C cannot be assumed.

Followed:Sinhgad Technical Education Society [(2017) 84 Taxmann.com 290 (SC) : 2017 TaxPub(DT) 3941 (SC)] .

REFERRED :

FAVOUR : In favour of assessee

A.Y. : 2009-10 to 2015-16



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