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TMI Blog2020 (9) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's income under section 153C of the Act. Juxtaposing the contents of the notice dated June 1, 2010 with the satisfaction note, it is clear that notice is not one under section 153A of the Act, but one under section 153C of the Act. The copy of the said notice has been received by the appellant and the appellant having full knowledge of the fact that the Deputy Commissioner of Income-tax has proposed to assess/reassess the appellant's income under section 153C. Appellant cannot now be allowed to contend by taking hyper-technical defence to state that the notice received is one under nomenclature of section 153A of the Act to invalidate the entire assessment proceedings and the said contention also cannot be entertained as the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short ITAT ) dated May 19, 2017 in I. T. A. Nos. 1259 to 1261/Bang/2013 is under challenge in these appeals by the assessee. 2. We have heard Smt. M. R. Vanaja, learned counsel appearing for the assessee and Sri K. V. Aravind, learned standing counsel appearing for the Revenue. We have also perused the orders appended to the appeal memorandum and annexures referred to thereunder. 3. The search action under section 132 of the Income-tax Act, 1961 (for short Act ) was conducted in the case of M/s. Corporate Leisure and Property Development (P.) Ltd. on August 26, 2009. Consequent to the same a notice under section 153A of the Act came to be issued to the assessee on June 1, 2010. In response to the same, the assessee filed the return of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proceedings till the framing of assessment order. It was also held that, it was not the case of the assessee that he would not fall within the scope and ambit of section 153C of the Act. On these grounds, the Tribunal allowed the appeal filed by the Revenue and set aside the order of the Commissioner of Income-tax (Appeals) and remitted the matter back to the Commissioner of Income-tax (Appeals) to adjudicate the matter on merits. Hence, this appeal. 6. It is the contention of Smt. Vanaja, learned counsel appearing for the assessee that assessment proceedings is to be quashed as void and bad in law, since there was no search warrant issued to the assessee under section 132 of the Act, which is mandatory for issuing notice under section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings are to be invalidated on the ground of validity of notice. He submits that there is no substantial question of law involved and prays for dismissal of the appeal. 8. Having heard the learned advocates appearing for parties and on perusal of the entire records we are of the view, there cannot be any dispute to the proposition sine qua non for issuing notice under section 153A of the Act there should be a warrant of search in the name of an assessee to whom such notice is issued. It is not in dispute in the facts obtained in the instant case, that no search warrant was issued in the name of the appellant-assessee. The purported notice issued under section 153A of the Act dated June 1, 2010, which is appended to the written submissions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any. Section 292 is explicit and clear, namely, it would indicate that no notice issued in pursuance of the provisions of the Act shall be invalid merely by reason of any mistake, defect or omission in such notice. In fact the Tribunal has rightly relied upon the judgment of this court in the case of Micro Labs referred to herein supra. 9. At the cost of repetition when the notice dated June 1, 2010 is perused it would establish though heading is under section 153A of the Act, the Deputy Commissioner of Income-tax has categorically stated in the said notice that he proposes to assess the appellant's income under section 153C of the Act. Juxtaposing the contents of the notice dated June 1, 2010 with the satisfaction note, it is clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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