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Issues involved: Jurisdiction of assessment u/s.153A, validity of assessment orders u/s.153A, production of search warrant, assessment under Section 153C.
Summary: Jurisdiction of assessment u/s.153A: The Tribunal had directed the CIT(A) to first decide the additional ground of the assessee relating to the jurisdiction of assessment u/s.153A. The High Court held that the Tribunal must verify if there was a search warrant in the name of the assessee. The Department failed to produce the search warrant, leading to the conclusion that no proceedings u/s.153A could be initiated against the assessee. The Tribunal found that the assessments made u/s.153A were without jurisdiction and quashed them. Validity of assessment orders u/s.153A: The Department argued that the assessment orders made u/s.153A were valid as the assessee's case fell under Section 153C. However, the Tribunal found that without the search warrant issued in the name of the assessee, the proceedings u/s.153A were not sustainable. The Tribunal quashed the assessments as they were found to be without jurisdiction. Production of search warrant: The Department failed to produce the search warrant issued in the name of the assessee, as contended by the High Court. This led to the Tribunal's decision that no proceedings u/s.153A could be initiated against the assessee without the warrant of search. Assessment under Section 153C: The Department's contention that the assessment orders made u/s.153A were valid under Section 153C was rejected by the Tribunal. It was held that without the necessary warrant of search, the proceedings u/s.153A were without jurisdiction and liable to be quashed. Conclusion: The Tribunal allowed all the appeals of the assessee, quashing the assessments made u/s.153A due to the absence of a search warrant in the name of the assessee. The Tribunal relied on the decision of the Calcutta High Court and concluded that there was no need to adjudicate the merits of the additions made in the assessments.
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