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TMI Blog2017 (9) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... Patel v. Commissioner of Income Tax-III [2015 (8) TMI 966 - GUJARAT HIGH COURT] is correct. Consequently, this Court rejects the contention of the learned counsel for the Revenue that even prior to 1st June 2015 at the stage of initiation of proceedings under Section 153C of the Act, it is sufficient if the seized document ‘pertained to’ the other person and it is not necessary to show that the seized material ‘belonged to’ the other person. - Decided in favour of Assessee - ITA 499/2011, ITA 32/2012, ITA 35/2012, ITA 41/2017, ITA 125/2017 - - - Dated:- 6-9-2017 - S. Muralidhar And Prathiba M. Singh, JJ. For the Appellant : Mr. Asheesh Jain, Sr. Standing Counsel For the Respondent : Mr. Piyush Kaushik, Advocate ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned Assessing Officers (AOs) making additions in the subsequent assessments, the Assessees went in appeals before the Commissioner of Income Tax (Appeals) [ CIT (A) ]. 4. By orders dated 29th September 2009 (in the case of Renu Constructions Pvt. Ltd.) and 30th October 2009 (in the case of Mr. Ankit Gupta), CIT(A) held that the assumption of jurisdiction under Section 153C of the Act was erroneous. 5. The Revenue then went in appeal before the ITAT. By the impugned orders dated 18th June 2010 and 10th June 2011 the ITAT concurred with the CIT(A) that since the seized documents did not 'belong' to the Assessees, although they may have pertained to them, the assumption of jurisdiction under Section 153C stood vitiated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 1st June 2015. The amended provision therefore has no application to the cases on hand. 8. The recent decision of the Supreme Court in Commissioner of Income Tax, Pune v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290 (SC) settles the legal position in favour of the Assessees. The Supreme Court, while affirming the judgment of the Bombay High Court, approved the decision of the Gujarat High Court in Kamleshbhai Dharamshibhai Patel v. Commissioner of Income Tax-III, (2013) 263 CTR (Guj) 362 that a document seized should belong to a person other than the person referred to in Section 153A of the Act . It has been categorically observed by the Supreme Court that the above position of law laid down by the Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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