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TMI Blog2019 (7) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent/assessee before issuance of notice under Section 158BD. This finding of the CIT(A) was assailed before the Tribunal by the revenue. The revenue contended that recording of satisfaction note, as mandated for issuance of notice under Section 158BD of the Act, need not be in the order sheet and the letter, which he referred to would be considered as sufficient compliance. The said letter has been referred to in paragraph 19.2 of the order passed by the CIT(A). As rightly pointed out by the Tribunal, the letter does not indicate any recording of satisfaction note and this is only the issuance of notice under Section 158BD of the Act. Thus, in the absence of mandatory procedure having not been followed, the Tribunal was right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct?and (iii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in not goint into the merits of the grounds of appeal raised by the Revenue in respect of the deletion of the additions made in the assessment order by the Commissioner of Income Tax (Appeals)? 3. The revenue fairly states that substantial question of law No.1 does not arise for consideration in this case. Accordingly, the same stands rejected. Thus, we need to decide the substantial questions of law No.2 and 3 alone. 4. We have heard Ms.R.Hemalatha, learned counsel Senior Standing Counsel for the appellant/revenue and Mr.A.S.Sriraman, learned counsel appearing for respondent/assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson 7. It was pointed out in Manish Maheshwari case (supra) that conditions precedent for invoking the provisions of Section 158BD are required to be satisfied before the the provisions of the Chapter XIV-B are applied in relation to any person other than the person whose premises has been searched under Section 132 or whose documents and other assets has been requisitioned under Section 132A. It is further pointed out that a taxing statute, as is well-known must be construed strictly and in the absence of any satisfaction being recorded on part of the Assessing Officer, notice was held to be not sustainable. 8. In the instant case the assessee preferred an appeal against the Block Assessment Order da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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