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TMI Blog2024 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ITIONER(S) NO. 1 MR.VARUN K.PATEL(3802) FOR THE RESPONDENT(S) NO. 1 JUDGMENT ( PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL ) 1. In another set of writ petitions leading being Special Civil Application No. 434 of 2024, arguments were heard on 15.01.2024 and the matter has been kept for orders on 06.02.2024. It is pointed out by Mr. Darshan R. Patel, learned counsel for the petitioners that one writ petition being Special Civil Application No. 436 of 2024 filed by the petitioner herein, namely Shyamlal Rupchand Parwani has been tagged with the aforesaid bunch, though the facts of the said case are somewhat different from the present bunch. It was, therefore, agreed between the parties that since the order has yet no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioner during the search carried out on 15.10.2019. (iii) Baseless allegations have been made against the petitioner without there being any material before the Assessing Officer to even record the prima facie proof that the seized material has a bearing on the petitioner's case. 5. Elaborating the above grounds, it was submitted by Mr. Darshan R. Patel, the learned counsel for the assessee that as the satisfaction note admittedly was not provided to the petitioner along with the notice under Section 153C, there was no question of filing of the objection by the petitioner. However, in a mechanical manner, the Assessing Officer had served the copy of the objection disposal order of other persons treating the letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was clarified therein that the provisions of Section 153C of the Act'1961 being pari materia to the provisions of Section 158D of the Act, guidelines of the Apex Court shall apply to the proceedings under Section 153C of the Act'1961, for the purposes of assessment of income of other than the searched person. It was further stated that even if the Assessing Officer of the searched person and the 'other person" is one and the same, then also he is required to record his satisfaction note as has been held by the Courts. We may note from the Circular dated 31.12.2015 and the decision of the Apex Court in Calcutta Knitwears (supra) that three directions have been contained therein to prepare the satisfaction note at the following stages of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of disposal of his objection as communicated to the petitioner vide the letter dated 02.12.2023. However, the fact remains that the satisfaction note of the Assessing Officer had later been served upon the petitioner, subsequent to the notice under section 142(1) dated 11.12.2023. However, the said admitted fact had not been disclosed in the writ petition. The copy of the satisfaction note served upon the petitioner though later in point of time, has not been appended herewith. 10. In the said scenario, we are not in a position to accept the contention of the learned counsel for the petitioner that there was no satisfaction note of the Assessing Officer before proceeding under Section 153C of the Act'1961. It may be noted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, can not be appreciated by us, as it could not be demonstrated that no satisfaction note was recorded by the Assessing Officer prior to issuance of the notice under Section 153C of the Act'1961 on 09.06.2022. 13. For the aforesaid, we do not find any merit in the challenge made in the bunch of writ petitions, i.e. Special Civil Application No. 315 of 2024 filed by the petitioner, namely Shyamlal Rupchand Parwani to the notice under Section 153C of the Act'1961 dated 09.06.2022 and the notice under Section 142(1) dated 11.12.2023. However, it is kept open for the petitioner to raise all possible objections before the Assessing Officer during the course of assessment proceedings including that there was no satisfaction note of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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