9911796707
TMI Blog2021 (10) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents : P. Murali Mohana Rao ORDER Per Bench These Revenue's four appeals against as many assessees for Asst. Year 2009-10 arise from the Commissioner of Income Tax (Appeals)-11, Hyderabad's separate orders, all dt. 28.02.2020 passed in case Nos. 10093/2019-2020; 10095/2019-2020; 10100/2019-2020 and 10097/2019-2020; respectively in proceedings under Section 143(3) r.w.s. 153C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on nor deliberate but due to the circumstances beyond control. Cases are now taken up for adjudication on merits. 3. It transpires during the course of hearing that the CIT(A) herein has quashed the Assessing Officer's 143(3) r.w.s. 153C assessment for want of a valid satisfaction recorded in furtherance to the search in issue dt. 11.3.2010. 4. Learned CIT-DR vehemently contended during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer's corresponding order sheet entry initiating 153C proceedings against the assessee as follows: "A Search & Seizure operation was conducted at the premises of MBS Jewellers Pvt. Ltd. and others. Consequent to that, assessments in the case of appellant was completed and passed by the A.O. u/s. 143(3) r.w.s. 153C dt. 30.12.2011. In connection to these it is submitted that the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses. 5. Coupled with this, there is yet another equally important aspect of the issue. There is hardly any dispute that we are dealing with a "search" in issue dt. 11.3.2010 wherein the corresponding statutory expression "belongs to" only held the field upto 1.6.2015 when the Finance Act, 2015 inserted sub-clauses (a) & (b) to sub-section (1) of section 153C also including cases of the seized mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter aspect as well. We wish to make it clear that we are dealing with a "search" wherein the corresponding statutory provisions have to be given stricter interpretation only in light only in light of hon'ble apex court decision Commissioner of Customs Vs. Dilip Kumar & Co. (2018) 9 SCC 1 (SC) (FB). We accordingly affirm the CIT(A)'s action under challenge holding the impugned 143(3) r.w.s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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