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TMI Blog2023 (10) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... suing notices u/s 153C. The petitioner has demanded the satisfaction note, and the letter issued by the ACIT whereby the satisfaction notes have been provided to the petitioner on his demand, would disclose that the letter bears the DIN number. The satisfaction note need not bear the DIN number, and this Court does not find any substance in the submission of the learned Counsel for the petitioner that since the satisfaction notes do not bear the DIN number, whole proceedings are invalid. The satisfaction note is a document prepared by the Assessing Authority which is kept in the file, and unless an assessee demands the satisfaction note, it is not required to be provided to the assessee. Therefore, there is no requirement to have a DIN numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the petitioner has not approached the Appellate Authority and approached this Court invoking the writ jurisdiction of this Court under Article 226 of the Constitution of India. 2.1 Learned Counsel for the petitioner further submits that the Assessing Officer is required to record satisfaction note before issuing notice under Section 153C of the IT Act to a person other than the searched person. Notice issued under Section 153C has not mentioned/specified the satisfaction note recorded by the 2nd respondent of the searched person. It is also submitted that the satisfaction notes supplied to the petitioner in pursuance of the e-mail sent by the petitioner on 06.07.2023 do not bear the DIN number, and therefore, the whole proceedings are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ountant at M/s Mavanal Granites Pvt Ltd. This document was a folder containing signed cash receipts of two persons, Mr Salim and Mr Asgar. Sri K R Unnikrishnan, in his sworn statement recorded on 24.03.2021, had stated that Sri K N Madhusoodanan was trying to buy 100 acres of land at Nelliampathy, Palakkad, from M/s South Coast Spices Exports Pvt Ltd (the petitioner), and paid Rs.5 crores, out of which Rs.10 lakhs was by cheque and the balance in cash paid on various dates to one Asgar M S and one Salim from 21.10.2020 to 12.02.2021 amounting to Rs.4.90 crores. These transactions were not accounted. Therefore, it was a case of clear evasion of tax and escapement of income in the hands of the receiver - M/s South Coast Spices Exports Pvt Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find any substance in the submission of the learned Counsel for the petitioner that since the satisfaction notes do not bear the DIN number, whole proceedings are invalid. 4.1 The judgment cited by the learned Counsel for the petitioner in the of Ashok Commercial Enterprises (supra) is of no help to the petitioner as the facts of the said case are distinguishable. In that case, the Bombay High Court has taken note of Circular No.19/2019 issued by the CBDT in the exercise of power under Section 119(1) of the IT Act dated 14.08.2019 providing that no communication shall be issued by any Income Tax Authority inter alia relating to assessment orders, statutory or otherwise, inquiries, approvals to an assessee or any other person on or after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication. 3. In exceptional circumstances such as, (i) when there are technical difficulties in generating/allotting/ quoting the DIN and issuance of communication electronically; or (ii) when communication regarding enquiry, verification etc. is required to be issued by an income-tax authority, who is outside the office, for discharging his official duties: or (iii) when due to delay in PAN migration. PAN is lying with non-jurisdictional Assessing Officer; or (iv) when PAN of assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IN on the System; iii. communicating the DIN so generated to the assessee/any other person as per electronically generated pro forma available on the System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually, prior to issuance of this Circular, the Income-tax authorities shall identify such cases and shall upload the notices in these cases on the Systems by 31st October 2019. 4.2 The satisfaction note is a document prepared by the Assessing Authority which is kept in the file, and unless an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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