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TMI Blog2018 (9) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the capacity of Assessing Officer of searched person and in any case since there is no satisfaction recorded of any seized documents being "belonging to" the assessee, hence, the other grounds on merits challenging the additions have become academic, which do not require adjudication. As a result, the appeal of the assessee stands allowed. - ITA. No. 5094/Del/2015 - - - Dated:- 4-9-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector-60, Noida, U.P. In the course of search operation at the above said premises, certain incriminating documents pertaining to the assessee were found and seized. The satisfaction note for invoking Section 153C of the I.T. Act, 1961 was recorded on 26.11.2013 and notice under section 153C was issued to the assessee on the same day. A.O. after consideration explanation of assessee, computed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been decided by the ITAT, Delhi Bench vide Order dated 15.11.2017 reported in 2017 (11) TMI 909 (ITAT-Delhi) in which in paras 4.18 to 6 of the Order it was held as under : 4.18. In the background of the aforesaid discussions and respectfully following the precedents, as aforesaid, we quash the proceeding initiated under section 153C of the Act on the ground that satisfaction note was not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashing the initiation of proceedings under section 153C of the I.T. Act. 6. Considering the above facts in the light of Order of the Tribunal dated 15.11.2017 (supra), we are of the view that the issue is covered in favour of the assessee by the above Order for subsequent A.Ys. 2009-2010 to 2011-2012. Following the same, we set aside the orders of the authorities below and quash the proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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