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TMI Blog2018 (11) TMI 1948X X X X Extracts X X X X X X X X Extracts X X X X ..... ed person, pursuant to which documents were handed over to the AO of assessee and proceedings were initiated under section 153C of the Act. Despite several opportunities being allowed to Revenue, satisfaction note and the assessment records could not be produced, though efforts were made but on the ground that records are very old, the same cannot be produced. But this cannot be taken as ground for allowing the claim of Department. The onus was upon the Revenue to prove its case that proper satisfaction was recorded by the AO incharge of the searched person before handing over the documents to the Assessing Officer of the assessee and for non production of such satisfaction note and non mentioning of satisfaction note in the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded before issuing the said notice and hence, the assessment order passed under section 144 r.w.s. 153C of the Act be declared as null and void. 5. The issue raised vide additional grounds of appeal is jurisdictional in nature and involves question of law and no verification of facts, hence the same is admitted for adjudication. 6. Briefly, in the facts of the case, search action under section 132(1) of the Act was carried out in Sinhgad Technical Educational Societies (STES) / M N Navale group on 20.07.2005. During the course of search at the residence and office premises, certain documents were seized, in which there was reference to assessee. The Assessing Officer incharge of M N Navale group of cases forwarded the seized documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng i.e. 07.11.2017, letter dated 01.11.2017 was filed wherein it was pointed out that since it was very old record, hence more time be granted to produce the same before the Bench. The plea of learned Departmental Representative for the Revenue was accepted and the matter was adjourned to 23.01.2018, on which date, again similar letter was filed by learned Departmental Representative for the Revenue along with a letter from the Assessing Officer pointing out that since the scrutiny folder was not available with his office and hence, satisfaction note under section 153C of the Act of the Assessing Officer, copies of documents and statement on the basis of which satisfaction for the issue of notice under section 153C of the Act was recorded b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter is being decided after hearing both the learned Authorized Representatives. 8. The learned Authorized Representative for the assessee referred to the assessment order passed by Assessing Officer and pointed out that the perusal of the same reflects that in para 2 there was reference to the seized documents and para 3 refers to the seized documents being passed on by the Assessing Officer of searched person to the Assessing Officer of assessee for proceedings under section 153C of the Act. However, there is no reference made at all to any satisfaction being recorded by the Assessing Officer of the searched person while forwarding the seized documents to the Assessing Officer of the person. In the absence of any recording of satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(2), Pune to his office as provided under section 153C of the Act. Further, vide para 5 the Assessing Officer issues notice under section 153C of the Act and takes up the assessment proceedings against assessee and passes the order under section 144 r.w.s. 153C of the Act. 11. Now, let us look at the provisions of section 153C of the Act, which relates to the assessment of a person other than the person searched. Section provides that in case during the course of search on the searched person, certain documents are found which belong to another person, then the Assessing Officer incharge of the searched person has to record satisfaction in this regard and thereafter, pass on the documents to the Assessing Officer incharge of the other p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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