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TMI Blog2022 (12) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the basis of material found during the course of survey and not search. The factual report submitted by AO which also say so. Performa for recording satisfaction note under Section 153C in column no.5 (b) of the Act which shows description of the seized material also says that the material is impounded during the course of survey. In proforma, relevant details in Panchanama in column no. 5(d), the details of impounding order dated 2nd August, 2014 is mentioned. Further also it is clear that all the additions made in the hands of the assessee were arising out of the documents impounded during the course of survey under Section 133A. Thus, no material was found during the course of search based on which addition u/s 153C of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the course of search action under Section 132, but were impounded during the survey action under Section 133A and therefore, the initiation of proceedings under Section 153C of the Act was not justified by law and the resultant assessment framed under Section 143(3) read with section 153C be quashed, holding the same to be bad in law as void-ab-initio. The application for the admission of the additional evidence states that the above ground is legal in nature, relevant facts are on record and it goes to the root of the matter being jurisdictional issue. Therefore, same may be admitted. 04. The learned Authorized Representative reiterated on the same facts and arguments. 05. The learned Departmental Representative veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2015 by A.Y. 2009-10 to 2014-15. The assessee was also provided the copies of the statements recorded on 23rd March, 2015. The assessee filed return of income under Section 153C of the Act for all the years on 10th November, 2015 at ₹ nil. Subsequently, notice under Section 143(2) of the Act was also issued and further notice under Section 142(1) of the Act was also issued. Several unaccounted cash payments were found, all the documents impounded during the survey vide bundle 2 of party A-29 at the address, where the survey was carried out, for all such assessment years cash payments were tabulated at ₹10,20,69,400/-. Consequently, explanation of the assessee was obtained. 08. The learned Assessing Officer found that assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Act. The crux of the argument was that the assessment is framed on the basis of documents impounded during the course of survey under Section 133A of the Act and therefore, the learned Assessing Officer is not authorized to make / pass an assessment order under Section 153C of the Act where there is no seized documents pertaining to / belong to assessee. Thus, it was claimed that all these assessment orders are liable to be quashed. 011. The learned Departmental Representative vehemently supported the order of the learned Assessing Officer and submitted that when the search and survey actions were carried out on 31st July, 2011 simultaneously, all the documents whether found during the course of survey or during the search, on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9C of the Act is made for all these four years u/s 153C of the Act. satisfaction note dated 30th September, 2015, recorded under Section 153C of the Act is also produced before us which is placed at page no.152 and 153 of the Paper Book which clearly shows that the evidences and documents based on which the addition is made were impounded from the place where survey action took place. Further, order under Section 133A (3)(ia) of the Act dated 31st July, 2014 was also passed by the learned Assessing Officer on 2nd August, 2014, which clearly shows that the documents were impounded during the course of survey. There is no order required to be passed under Section 133A of the Act if the documents are found and seized during the course of searc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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