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TMI Blog2020 (11) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... tty group on 20/08/2009. In search action certain documents pertaining to the assessee were also seized. Consequently, notice u/s 153C of the Act was issued to the assessee on 21/12/2010. The Assessing Officer made block assessment for Assessment Years 2004-05 to 2009-10 and for the impugned Assessment Year i.e. 2020-11, the Assessing Officer considered it as year of search and made assessment under regular provisions. The ld. Authorized Representative for the assessee submitted that the 'relevant date' for assuming jurisdiction U/ 152A r.w.s 153C in case of the person other than the searched person (in this case the appellant/assessee) would not be the date of search, but the date of handing over of the material etc. belonging to that other person to his Assessing Officer by the Assessing Officer having jurisdiction over the searched person. In the present case the Assessing Officer of searched person and the other person (i.e. the assessee) is the same. Since, satisfaction for initiating proceedings u/s 153C was recorded on 21/12/2010 i.e. in financial year 2010-11, relevant to assessment year 2011-12, the year of search would be assessment year 2011-12 and not 2010-11. 2.2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /12/2011 passed under section 144 of the Income Tax Act, 1961 ( "Act") for the A.Y 2010-11 is bad in law inasmuch as the said assessment year falls within the block of six assessment years referred to in section 153C of the Act, and therefore, assessment ought to have been made only u/s.153C of the Act, and not as regular assessment u/s. 143(3)/144 of the Act. Your appellant, therefore, prays that the impugned assessment order, being bad in law, be quashed." The ld. Authorized Representative for the assessee at this stage has confined his arguments only to the legal issue raised in the additional ground of appeal. Since in additional ground, the assessee has raised a jurisdictional issue for which all the relevant material is already on record and no fresh evidence is required to be adduced, the additional ground of appeal is, admitted for adjudication. 5. The only issue as of now for our consideration is: Whether the assessment for assessment year 2010-11 was required to be framed u/s. 153C of the Act being part of block assessment period or the assessment has been rightly made under regular provisions considering impugned assessment year relevant to the year of search. 6. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the searched person, to the Assessing officer of the asessee had taken place in F.Y. 2010- 11 relevant to A.Y. 2011-12, but then we being not oblivious of the fact that as the exact date of actual handing over of the material by the A.O of the searched person, viz. M/s Om Sai Motors Pvt. Ltd. (supra) cannot be deciphered from either the orders of the lower authorities, or the record before us, therefore in all fairness for the said limited purpose of verifying the said factual position, therein set aside the matter to the file of the A.O. That in case if it emerges from the records that the 'material' relatable to the assessee had been handed over by the Assessing officer of the searched person, viz. M/s Om Sai Motors Pvt. Ltd. (supra) to the Assessing officer of the assessee in the financial year 2010-11, then in light of our aforesaid observations, the assumption of jurisdiction by the A.O. under Section 153C in the case of the assessee for A.Y. 2004-05, as observed by us hereinabove, would be devoid of any force and the entire proceedings following therein being non-est in the eyes of law, would thus stand vitiated. We thus in terms of our aforesaid view, therein remand the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or assets seized or requisition by the Assessing Officer having jurisdiction over such other person. In the instant case, although the Assessing Officer of the searched person and the other person(the assessee) was the same, satisfaction was recorded by the Assessing Officer for invoking the provisions of section 153C of the Act on 21/12/2010, the said date would be deemed to be the date of receiving documents by the Assessing Officer. Thus, the year of search would be FY 2010-11 relevant to AY 2011-12. 10. The Delhi Bench of the Tribunal in the case of EON Auto Industries (P) Ltd. vs. DCIT (supra) in somewhat similar facts of the case after placing reliance on the judgement rendered by in the case of CIT vs. RRJ Securities Ltd. reported as 380 ITR 612 (Delhi) held: "12. If the ratio of the Hon'ble jurisdictional High Court in the aforesaid case is to be applied on the facts of the present case, then, firstly, reference date has to be reckoned as date of recording of 'satisfaction' under section 153C which is 20/11/2009; and secondly, if such a date is taken as date of initiation of the search or requisition for the purpose of second proviso to section 153A(1), that is, for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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