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TMI Blog2011 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that issuance of notice under Section 153C of the Act and framing of assessment in pursuance of the said notice under Section 153A of the Act is not just, proper and legal" 2. From the record that we have perused with the assistance of the learned counsel for the Revenue, we notice that the issue arises out of the block assessment proceedings. The Assessing Officer made several additions while framing such assessment. The assessee carried the issue in appeal. CIT(Appeals) by an order dated 29.3.2007 partly allowed the appeal. With respect to the contention of the assessee regarding invalidity of the proceedings under Section 153C of the Income Tax Act, 1961, he ruled in favour of the Revenue. CIT(Appeals) noticed that there were sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot propose to deal with grounds raised by the Revenue in appeals and ground raised by the assessee in Cos on merits." 4. The factual findings of the Tribunal, that when search was conducted in the premises of other assessees, no amount of money, bullion, jewellery or other valuable articles or things or books of accounts or documents belonging to the assessee were seized, are not seriously disputed. Apparently even before the Tribunal, the Revenue could not controvert this factual matrix. That being so, the Tribunal, however, was justified in quashing of the proceedings. 5. Under somewhat similar situation, we also had occasion to deal with such a situation in Tax Appeal No.2077 of 2009 (Commissioner of Income-Tax vs. Meghmani Organics Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs or transactions with the party who is being searched or whose material is being seized. Otherwise, the provisions may well be seen as violative of the fundamental rights enshrined in articles 14 and 19 of the Constitution. On the other hand, counsel for the assessee opposed the admission of appeals and contended that the issue is no longer res integra. A Division Bench of this Court in the case of Vijaybhai N. Chandrani v. Assistant Commissioner of Income Tax, 2010(231) CTR 474 (Guj.) has ruled against the revenue under similar circumstances. Counsel further submitted that the documents seized did not pertain to any undisclosed income and even after framing the assessment, the Assessing Officer could not come to the conclusion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing officer having jurisdiction over such other person." Central issue in the present case is, can it be stated that any documents seized or requestioned during search operations belonged to the assessee. In this regard, factual conclusion of the Tribunal which are not seriously in dispute need to be noted. In the impugned order, the Tribunal held and observed that "the Assessing Officer in the assessment order has categorically held that pages 87 to 91 of Annexure A4 seized from Lalit K Patel are his own hand written estimate for the proposed work of the assessee". Additionally, we may refer to the decision of this Court the case of Vijaybhai Chandrani (supra). It was a case where search was conducted in the premises of Samukarsh Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a person other than the person referred to in Section 153-A he shall proceed against each such other person and issue such other person notice and assess or reassess income of such other person. However, there is a distinction between the two provisions inasmuch as under section 153C notice can be issued only where the money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belong to such other person, whereas under Section 158BD if the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or assets were requisitioned under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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