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TMI Blog2019 (6) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on this issue of co-relation between addition made and the material found during such search. In the case of Commissioner of Income Tax V/s. Vijaybhai N. Chandrani [2013 (7) TMI 740 - SUPREME COURT ] Supreme Court reversed the Judgment of the High Court observing that the High Court ought not to have entertained the Writ Petition and should have directed the Assessee to file Reply to the Notices and upon receipt of a decision from the assessing authority, if for any reason it is aggrieved by the said decision, to question the same before the forum provided under the Act. Having perused the material on record and in particular the orders of assessment passed by the Assessing Officer pursuant to the Notices u/s 153C, while relegating the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 153C of the Act, on the ground that even as per the satisfaction note, no incriminating material was available at the disposal of the Income Tax Department, on the basis of which such Assessment can be made in the hands of the Petitioner. These Petitions came to be disposed off by common order dated 22nd December, 2018. The Petitioner was allowed to raise such objections before the Assessing Officer, who would consider the objections and then decide whether to proceed further with the assessment or not. The Petitioner raised such objections under Communication dated 24th December, 2018. The Assessing Officer passed an order dated 25th December, 2018, refusing to drop proceedings stating that the merits or demerits of the infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd during the search. He submitted that merely because pending objections, assessments are framed, would not make the objections infructous. If the every foundation of the assessment order is invalid, the Petitioner may not be relegated to alternate remedy. In this context, the learned Counsel for the Petitioner relied on the decision of the Division Bench of this Court in the case of Allana Cold Stiorage Ltd. V/s. Income Tax Officer [2006] 287 ITR 1 (Bom.). 5. On the other hand, the learned Counsel for the Department opposed the Petitions contending that the Assessing Officer has acted on the basis of the available materials. The material having been found during the search against the Petitioner which was not searched, the present Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision, to question the same before the forum provided under the Act. In short, the Supreme Court did not approve the exercise undertaken by the Gujarat High Court, going into the factual aspect of existence of incriminating material belonging to the Assessee seized during the search operation. 8. In view of the fact that the assessment orders are already passed and bearing in mind the observations of the Supreme Court in the case of Commissioner of Income Tax V/s. Vijaybhai N. Chandrani (Supra), we would relegate the Petitioner to appeal remedy. The Supreme Court in the case of Commissioner of Income Tax and Ors. V/s. Chhabil Dass agarwal [2013] 357 ITR 357 (SC) also observed that where statutory appeal remedy is available in taxing sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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