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TMI Blog2015 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... hird parties who were issued notice under Section 153C, and not merely the general nature of the documents in the form of production figures or amounts tabulated in a chart. This would give a clearer picture as to whether any document or material seized during the course of the proceedings belonged to any of the assessees. Thus remit the matter for reconsideration on the lines indicated above. The ITAT shall refer to the material in entirety in respect of each assessee and render specific findings on this aspect. - Decided in favour of revenue for statistical purposes. - ITA 429/2013 to ITA 433/2013, ITA 522/2013, ITA 530/2013, ITA 534/2013 to ITA 537/2013, ITA 252/2014 to ITA 256/2014, ITA 418/2014 to ITA 423/2014, ITA 447/2014, ITA 759/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any money, bullion, any jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, i.e. the person searched, is wide enough to lead to a notice only on the basis of entries in some documents. 2. In view of the orders that we proceed to make, no elaborate discussion on merits is not warranted. Briefly, a search took place on 14.02.2006 in the premises of M/s Radico Khaitan and one Mr. R K Miglani, Secretary General of Uttar Pradesh Distillery Association (UPDA). In the course of these search proceedings, various documents including reports narrating amounts alleged to have been received or receivable from various m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT has analyzed the material which forms the basis of satisfaction of Section 153C in the following terms: However, in the present appellant s case, no books of account nor any incriminate documents pertaining to the appellant were seized when a search was conducted in the residential premises of Sri Miglani and that no books of account or documents or assets seized or requisitioned were handed over to the assessing officer having jurisdiction over the appellant...... XXXX XXXX XXXX The expression document has been defined in the Indian Evidence Act, to mean any matter expressed or described upon any substance by means of letter, figure, marks or by more than one of these means intended to be used for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details cannot be a gospel truth and cannot be considered as documents belonging to the erstwhile employer. 5. The revenue urges that the Assessing Officer and the CIT(Appeals) took note of not merely the document which listed out the payments made in a tabular form for different purposes, but also other documents and materials in the form of production figures, the statement of Mr. R K Miglani, and the circumstance that the production figures coincide with the figures available with the revenue in the pending proceedings. It appears that the ITAT has not rendered any specific findings on the status of such documents. For instance, if the production figures were in fact forwarded by the concerned unit under a letter or some other form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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