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TMI Blog2024 (6) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and could not be completed u/s 153A or even 153C. In any case, the assessment could not have been completed u/s 153C as the assessee is the alleged person searched himself and for that reasons the assessment was initiated by issuance of notice u/s 153A. Admittedly revenue does not rely any satisfaction note to assess the assessee u/s 153C as other person. The argument of the ld. DR that section 153C may have been mentioned inadvertently have been rebutted duly by ld. AR by bringing forth copies of order sheets of the assessment proceedings. The noting dated 23/09/2016 shows that notice was issued u/s 153A. Then the noting of 26/12/2016 shows draft assessment was forwarded to competent authority for approval. As mentioned above the appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Waseem Arshad, CIT, DR ORDER PER ANUBHAV SHARMA, JM: 1. The appeal is preferred by the Assessee against the order dated 28.09.2018 of Commissioner of Income Tax (Appeals), Muzaffarnagar (hereinafter referred as Ld. First Appellate Authority or in short Ld. FAA ) in appeal No.6047-7642-1280-117 arising out of an appeal before it against the order dated 29.12.2016 passed u/s 143(3)/153AC of the Income Tax Act, 1961 (hereinafter referred to as the Act ) by the ITO, Ward 1(2), Muzaffarnagar (hereinafter referred as the Ld. AO). 2. The brief facts of the case as conveniently picked from the assessment order are that cash of Rs. 80,77,500/- was seized from the appellant by the Punjab Police at Sirhind, District Fatehgar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant vide letter dated 21-12-2016 stated that the said cash has been given to him by 8 different persons for the purchase of animals. The AO after considering the complete facts of the case as discussed in the assessment order had come to the conclusion that the appellant has taken contradictory stand to avoid the taxation on account of unexplained cash seized from him. The AO has thus made addition of Rs. 80,77,500/- u/s 69A of the Act. 3. The ld.CIT(A), in appeal, dismissed the grounds as raised and the assessee is in appeal before us wherein the following grounds have been raised:- 1. The assessment order passed was bad in law and against the facts of case involving factual contradiction in averments of AO. 2. The CIT[A] has erred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed u/s 143(3)/153C of IT Act is bad in law and void-ab-initio for the reason that no notice u/s 153C has been issued in the present case through which jurisdiction to make assessment u/s 153C could be assumed. Additional Ground No.3: The impugned assessment order passed is bad in law and void-ab-initio as the same has been passed with complying provisions of sec. 153D of IT Act thereby the resultant proceedings needs be quashed. Additional Ground No.4: The impugned assessment is invalid and without jurisdiction as the said assessment is completed without complying with mandatory legal requirements of the provisions of the Income Tax Act therefore such assessment is void ab initio and liable to be quashed. 5. Heard and perused the record. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of showing the order as passed u/s 153C and while order was passed under section 153A only. 7. We have given our thoughtful consideration to the matter on record and when we appreciate the facts, it comes up that there is no denial from the Revenue that approval u/s 153D of the Act was given in the case of the assessee by Addl. Commissioner of Income-tax, Range-1, Muzaffarnagar by letter dated 29.12.2016 for assessment completed u/s 143(3)/153C of the Act. However, the Ld. AO had issued notice u/s 153A dated 23.03.2016, as made available at page 1 of the paper book. The assessment order dated 29.12.2016, stands passed u/s 143(3)/153C of the Act. The ld.CIT(A) also in para 2 and the title of the appeal refers that the impugned appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued notice u/s 153A to the assessee. Now, the first thing is that admittedly, this seizure was on 30.08.2014 and if same is considered as date of requisition for the purpose of Section 132A of the Act, the financial year relevant to it will be 2014-15, falling with assessment year 2015-16. Thus, in view of the provisions of section 153 r.w. clauses A and B, the assessment proceedings for the assessment year under consideration i.e., AY 2015-16 being search year were abated assessments and could not be completed u/s 153A or even 153C. 8.2 In any case, the assessment could not have been completed u/s 153C as the assessee is the alleged person searched himself and for that reasons the assessment was initiated by issuance of notice u/s 153A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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