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TMI Blog2019 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and set aside on the ground that the very initiation of proceedings u/s 153C was without jurisdiction. See ANILKUMAR GOPIKISHAN AGRAWAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (2) AHMEDABAD [ 2019 (6) TMI 746 - GUJARAT HIGH COURT] . In the light of the above discussion, the petitions succeed, and are accordingly, allowed. The impugned notices issued u/s 153C in each of the petitions are hereby quashed and set aside. - R/SPECIAL CIVIL APPLICATION NO. 20528 of 2018 - - - Dated:- 24-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : DARSHAN R PATEL (8486) For The Respondent (s) : NOTICE SERVED BY DS (5) ORAL ORDER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, submitted that in this case, in case of the searched person, assessment order came to be passed on 31.12.2016 whereas, the Assessing Officer of the searched person has recorded satisfaction, as required under section 153C of the Income-tax Act, 1961 on 16.03.2018, i.e. after a period of more than one year from the date of the assessment order. 2. Reference was made to the decision of the Supreme Court in case of Commissioner of Incometax- III v. Calcutta Knitwears, 362 ITR 673 wherein, the Court has held that for the purpose of section 158BD a satisfaction note is sine qua non and must be prepared by the Assessing Officer before he transmits the records to the other Assessing Officer who has jurisdiction ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of initiation of search has to be construed as the date of receiving the books of account or documents seized or requisitioned by the Assessing Officer having jurisdiction over such other person. It was submitted that in this case, since the date of receipt of books of account, etc. is 16.03.2018, the Assessing Officer can proceed to assess the petitioner for six years prior to such date, which would be from the Assessment Year 2013-14 to Assessment Year 2018-19 whereas, in the facts of the present case, the Assessing Officer has issued notice under section 153C of the Act for seven years, i.e. from Assessment Year 2009-10 to Assessment Year 2017-18. It was submitted that the fact that the Assessing Officer has issued notice under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce returnable on 04.02.2019. By way of adinterim relief, the impugned notices under section 153C of the Act qua Assessment Years 2009-10 to 2012-13 are hereby stayed. In so far as notices for the remaining periods are concerned, the Assessing Officer may proceed further pursuant to the impugned notices; he, however, shall not pass the final order without the prior permission of this Court. Direct service is permitted. 4. Ultimately, a batch of writ-applications with regard to the legality and validity of the issue of notice under Section 153C of the Act came to be heard by the coordinate bench. Finally, a batch of writ-applications came to be disposed of by the coordinate bench with a judgment and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... swering the last question, the Court held as under: 21.2 On a plain reading of section 153A of the Act, it is evident that the trigger point for issuance of notice under that section is a search under section 132 or a requisition under section 132A of the Act. Notice is required to be issued to the searched person calling upon him to file return of income for six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made. Thus, insofar as computation of the six assessment years in respect of which notice is required to be issued is concerned, the relevant date is the immediately preceding assessment year relevant to the previous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. The impugned notices issued under section 153C of the Income Tax Act, 1961 in each of the petitions are hereby quashed and set aside. In cases where the assessment orders are subject matter of challenge, the impugned assessment orders are hereby quashed and set aside on the ground that the very initiation of proceedings under section 153C of the Income Tax Act, 1961 was without jurisdiction. Rule is made absolute accordingly in each of the petitions, with no order as to cost. 7. The issues involved in the present petition are identical. We propose to apply the very same principles of law as laid down and explained by the coordinate bench in the Special Civil Application No. 12825/2018 and allied matters to the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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