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TMI Blog2022 (11) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... any part thereof relate to the assessee herein. This being so, on this ground alone, we are of the view that said evidence cannot be used against the assessee. If DB-06 is removed, then the very foundation of the AO for raising the allegation of suppression of sales would also go. This being so, in the absence of valid recording of satisfaction, for the purpose of using DB-06, the assessment as done in the case of the assessee stands quashed. The assessment is made herein u/s.153A. If the evidence in the form DB-06 impounded in the course of search of Debabrata Behera is to be considered, then obviously, the assessment could not have been done u/s 153A of the Act, but u/s.153C even that has not been done in the present case. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the assessment came to be completed u/s.144 of the Act. It was the submission that in the course of assessment, on the basis of documents marked as DB-06, the Assessing Officer had drawn the conclusion of suppression of sales. The Assessing Officer consequently obtained the details of the accounts from the Registrar of Companies (ROC) filed by the assessee and had adopted the turnover in respect of quantity of M.S.Ingots manufactured by the assessee from the said accounts obtained from the ROC. The Assessing Officer had then adopted the average sale price of M.S.Ingots from National Commodity Derivatives Exchange Limited (NCDEX). It was the submission that on the basis of average sale price as determined from NCDEX, the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee for the purpose of alleging suppression of sales. It was put to ld CIT DR that if the said document was to be used then the provisions of section 153C would have to be considered. If it was found in the course of survey on Debabrata Behera, the same could have been used for reopening of assessment u/s.148 of the Act. In any case, it cannot be used in an assessment u/s.153A in the case of the assessee especially when there is no satisfaction recorded linking the said documents to the assessee. 6. In reply, ld CIT DR submitted that any documents are found in the course of related searches, even if the search is illegal or the document is illegally obtained, can be used as evidence in the course of assessment. It was the submission b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person is found to relate to any person other than the searched person, there is compulsory requirement under the law to record satisfaction in the file of the searched person by the AO of the searched person. Clearly, no satisfaction has been recorded in the case of Debabrata Behera to show that the said impounded document DB-06 or any part thereof relate to the assessee herein. This being so, on this ground alone, we are of the view that said evidence cannot be used against the assessee. If DB-06 is removed, then the very foundation of the AO for raising the allegation of suppression of sales would also go. This being so, in the absence of valid recording of satisfaction, for the purpose of using DB-06, the assessment as done in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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