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TMI Blog2024 (8) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... 899, 13904, 13905, 14509, 14512, 14515, 14524, 14525, 14526, 14521, 14522, 14523, 14530, 14534, 14518, 14519 and 14520 of 2023 W.P.No.11630 of 2023:- HONOURABLE MR. JUSTICE C. SARAVANAN For the Appellant : Mr. A.S. Sriram, Mr. J.D. Mistri, Mr. R. Sivaraman, M/s. Vandana Vyas. Mr. R. Sivaraman, M/s. Hema Muralikrishnan and Mr. S. Ramamurthy For the Respondent : Mr. A.P. Srinivas Senior Standing Counsel and Mr. A. N. R. Jayaprathap, Junior Standing Counsel ORDER By this common order all these writ petitions are being disposed of. 2. In these writ petitions, the respective petitioners have challenged the respective impugned Assessment Orders passed under Section 153C read with Section 143(3) of the Income Tax Act, 1961 and Scrutiny Assessment Orders passed under Section 143(3) of the Income Tax Act, 1961. 3. The details of the respective writ petitioners challenging the Impugned Orders are as under:- Table 1:- Sl. No W.P. Nos. Name of the Petitioners Date of the I.Os. AY Provision under which the impugned I.O. have been passed 1. 11630 of 2023 M/s. LKS Gold House Private Limited 31.03.2023 2016- 2017 153C of the Income Tax Act, 1961. 2. 11635 of 2023 M/s.LKS Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... samy Goundar Palaniappan 29.03.2023 2017- 2018 153C r.w.s 143(3) of the Income Tax Act, 1961 24. 13494 of 2023 Muthusamy Goundar Palaniappan 29.03.2023 2018- 2019 153C r.w.s 143(3) of the Income Tax Act, 1961 25. 13500 of 2023 Muthusamy Goundar Palaniappan 30.03.2023 2020- 2021 153C r.w.s 143(3) of the Income Tax Act, 1961 26. 13504 of 2023 Muthusamy Goundar Palaniappan 29.03.2023 2019- 2020 153C r.w.s 143(3) of the Income Tax Act, 1961. 27. 13602 of 2023 M/s. Original Kerala Jewellers 31.03.2023 2017- 2018 153C r.w.s 143(3) of the Income Tax Act, 1961. 28. 13609 of 2023 M/s. Original Kerala Jewellers 31.03.2023 2018- 2019 153C r.w.s 143(3) of the Income Tax Act, 1961 29. 13616 of 2023 M/s. Original Kerala Jewellers 31.03.2023 2019- 2020 153C r.w.s 143(3) of the Income Tax Act, 1961 30. 13619 of 2023 M/s. Original Kerala Jewellers 31.03.2023 2020- 2021 153C rws 143(3) of the Income Tax Act, 1961. 31. 13625 of 2023 M/s. Original Kerala Jewellers 31.03.2023 2021- 2022 153C rws 143(3) of the Income Tax Act, 1961. 32. 14379 of 2023 M/s. GRT Jewellers (India) Private Limited 31.03.2023 2018- 2019 153C r.w.s 143(3) of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015-2016 filed by M/s. GRT Jewellers (India) Pvt Limited. 6. As Assessment Year 2015-2016 does not fall within six years, immediately preceding the assessment year relevant to the previous year in which the search was conducted at the premises of searched persons, it is delinked and dealt with separately from the rest of the above writ petitions. 7. These petitioners were issued with Notices under Section 153C of the Income Tax Act, 1961 on various dates for the Assessment Years between 2016-2017 and 2020-2021. Meanwhile, returns under Section 139 of the 2021- 2022 were filed by these petitioners under Income Tax Act, 1961. Thus, proceedings have culminated in the impugned orders which are subject matter of these Writ Petitions. 8. The background to proceedings under Section 153C of the Income Tax Act, 1961 against each of the Petitioner is a search that was conducted at the premises of the said "searched person" on 10.11.2020. 9. During the course of the search under Section 132 of the Income Tax Act, 1962, statements were recorded from the following persons of the "searched persons" on the following dates under the following provisions of the Income Tax Act, 1961:- Stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained account data of various persons for the Assessment Year 2016-2017 to 2019-2020 which included these petitioners. 16. Mr. Suresh Khatri, the Director of the "searched person" in his statement u/s 132(4) has confirmed the statement of Mr. Rajesh Kothari, the Accountant of the "searched person". 17. The challenge to the respective Assessment Orders passed by the Assessing Officers are primarily on the ground that the Assessing Officer(s) have failed to consider the decision of the Hon'ble Supreme Court in Super Malls (P) Ltd v CIT, (2020) 4 SCC 581. There the Court held that when the Assessing Officer of searched person and third person is same, it is sufficient by Assessing Officer to record in satisfaction note that documents seized from searched person belonged to other person and there is no requirement of transmitting documents so seized from searched person. It is submitted that that initiation of proceedings Section 153C of the Income Tax Act, 1961 were time barred. 18. Secondly, it is submitted that there was a gross violation of principles of natural justice for not allowing any of the respective petitioners to cross examine Mr. Suresh Khatri, the Director o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thari , the accountant and the Mr. Suresh Khatri of the "searched person" are liable to be interfered. 24. It is submitted that there was a jurisdictional error in assuming the power under Section 153C of the Income Tax Act, 1961. It is submitted that the 'satisfaction note' could not record any satisfaction to initiate proceeding against these petitioners. 25. It is submitted that the word 'satisfaction' refers to a conclusion drawn or a finding recorded on the material available and the satisfaction should reflect that on the basis of the material pertained to the "other person". It is submitted that prima facie there was no case for fastening tax liability on these Petitioners. 26. The Petitioners have relied upon Circular No 24/2015 in F.no.279/Misc/140/2015/ITJ dated 31.12.2015, wherein the time limit to record the satisfaction has been explained. It is submitted that several High Courts have held that the provisions of section 153C of the Act is substantially similar or pari materia to the provisions of the Section 158BD of the Act as it stood before its deletion. 27. Therefore, for the purpose of assessment of the income of the person other than the "searched person", th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether and disposed in separate part of this order. 33. As mentioned above, the challenge to Scrutiny Assessment Orders respective Assessment Year 2021-2022 is dealt with separately in separate part of this order. Before dealing further, I shall briefly give the outlines of the cases of each of the petitioners and the relevant timelines. M/S. KLP PROJECTS PRIVATE LIMITED AND ITS DIRECTORS. 34. The Petitioners M/s. KLP Projects Private Ltd who are engaged in the construction and development of properties, has challenged the following Assessment Order all dated 31.03.2023 in the following Writ Petitions:- S. No. W. P. No. Assessment Year Date of notice u/s 153C Date of the Assessment orders Assessed income u/s 143(3) r/w Section 153C (Taxable Income as per ROI + Unexplained Income under Section 69A of the Act) (Rs.) 1. 13771 of 2023 2019-2020 30.06.2022 31.03.2023 18,75,36,730 + 24,77,56,589 = 43,52,93,309 2. 13775 of 2023 2020-2021 30.06.2022 31.03.2023 8,75,84,720 + 1,31,77,500 = 10,07,62,220 3. 13781 of 2023 2021-2022 31.03.2023 9,31,67,920 + 18,50,000 = 9,50,17,920 35. The timeline relevant to the case of the petitioner are as follows:- DATE EV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 30.06.2022 31.03.2023 1,38,65,250 + 65,88,750 = 2,04,54,000 5. 13129 of 2023 2021-2022 - 31.03.2023 2,81,57,150 + 9,25,000 = 2,90, 82, 150 37. The timeline relevant to the case of the petitioner are as follows:- DATES EVENT 30.06.2022 Notice u/s 153C was issued to the Petitioner for the AY 2017-18 to 2020-21 Notice u/s 143(2) for the AY 2021-2022 was issued to the Petitioner. 14.07.2022 Return of Income was filed by the Petitioner in response to notice issued u/s 153C. 09.02.2023 Notice u/s 143(2) was issued to the Petitioner. 13.03.2023 Notice u/s 142(1) was issued to produce various accounts of the Petitioner. 07.03.2023 Satisfaction note was sent to the Assessee. Petitioner filed their objections for each AY for the assumption of the jurisdiction u/s 153C of the Act. 22.03.2023 Respondent issued proceedings for the AY 2021-22 while rejecting the objections of the petitioner. 23.03.2023 Respondent issued a show cause notice to furnish details or documents as per the notice issued u/s 142(1) of the Act on or before 27.03.2023. 27.03.2023 Petitioner submitted the available records and stated that there was no connection with M/s Mohanlal Jewellers (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner provided only the satisfaction note and the seized ledger. 27.03.2023 * The Petitioner objected to the satisfaction note for the issuance of the notice U/s 153C. * The Petitioner requested for the other documents which were requested from the Respondent as on 17.03.2023. * The Petitioner sought for cross examination of Mr. Suresh Khatri and Mr. Rajesh Kothari. 29.03.2023 Objections filed by the Petitioner were dismissed by the Respondent without providing for cross examination and passed the assessment order without issuing the show cause notice. 31.03.2023 * Impugned order was passed by the Respondent. * Notice of demand was issued u/s 156 of Income tax Act, 1961. LKS GOLD HOUSE 40. The Petitioner LKS Gold House has challenged the following Assessment Order all dated 31.03.2023 in the following Writ Petitions:- S. No. W.P. No. AYs. Date of notice u/s 153C. Date of the Assessment orders. Assessed income u/s 143(3) r/w Section 153C (Taxable Income as per ROI + Unexplained Income under Section 69A of the Act) (Rs.) 1. 11630 of 2023 2016-2017 15.02.2022 31.03.2023 (1,66,87,813) + 15,03,130 = (1,51,84,683) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and lack of considerations. 28.03.2023 Second Respondent issued a letter denying the request for cross examination. 29.03.2023 Petitioner filed their response to the above communication. 31.03.2023 The Second Respondent passed the assessment order. RM APPAVU CHETTIYAR 42. The Petitioner RM Appavu Chettiyar, who is engaged in the business of manufacturing of jewellery has challenged the following assessment orders all dated 31.03.2023 in the following Writ Petitions:- S. No. W.P. No. AYs. Date of notice u/s 153C. Date of the Assessment orders. Assessed income u/s 143(3) r/w Section 153C (Taxable Income as per ROI + Unexplained Income under Section 69A of the Act) (Rs.) 1. 14918 of 2023 2017-2018 15.02.2022 29.03.2023 0+ 50,34,707 = 50,34,707 2. 14934 of 2023 2018-2019 15.02.2022 29.03.2023 (1,70,28,162) + 32,82,357 = (1,37,45,805_ 3. 14930 of 2023 2019-2020 15.02.2022 29.03.2023 0 + 21,58,734 = 21,58,734 4. 14927 of 2023 2020-2021 15.02.2022 30.03.2023 1,99,91,630 + 1,08,46,533 = 3,08,38,163 5. 14929 of 2023 2021-2022 - 29.03.2023 7,96,20,180 + 1,22,21,327 = 9,18,41,507 43. The timeline relevant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the Return of Income as nil and processed u/s 143(1) of the Act. 15.02.2022 Notice u/s 153C was issued to the Petitioner. 19.12.2022 In reply to the above notice, the Return of Income was filed which was originally filed u/s 139. 08.02.2022 The satisfaction note of the searched person was prepared by the First Respondent. 11.02.2022 The satisfaction note of the Petitioner was prepared by the First Respondent. 03.03.2022 Notice u/s 142(1) was issued seeking details as mentioned in the annexure. 13.12.2022 Notice u/s 142(1) was issued which also contained the sworn statements and details obtained from the searched persons. 19.12.2022 The Petitioner filed the objection to interference for the notice issued above. 24.01.2023 Petitioner received a notice intimating the change of the incumbent in the office of the First Respondent and in view of the provisions of S. 129 of the Act. 25.01.2023 The Response was submitted by the Petitioner. 24.02.2023 Notice u/s 143(2) of the Act was issued to the Petitioner. 01.03.2023 The Petitioner filed their response to notice issued u/s 143(2). 08.03.2023 A show cause notice was issued by the First Respondent. 15.03.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Mohanlal Jewellers Pvt. Ltd 31.01.2021 GRT Jewellers filed their Income Tax Returns for AY 2020-21 28.02.2022 GRT Jewellers filed their Income Tax Returns for AY 2021-22 19.03.2022 Satisfaction notes were issued for AY 2017-18 to AY 2022-23 to the Petitioner and Searched Person by the same Assessing Officer. 20.03.2022 Notice was issued u/s 153C for AY 2017-18 to 2021-22 02.05.2022 Income Tax Returns were for AY 2017-18 to 2021-22 in response to notice dated 20.03.2022 27.06.2022 In connection with the returns filed on 02.05.2022, notice was issued u/s 143(2) for AY 2017-18 to AY 2021-22. 08.12.2022 Notice u/s 142(1) was issued asking for furnishing of information from AY 2017-18 to AY 2021-22. 15.12.2022 Submissions of financial statements were made in furtherance of notice dated 08.12.2022. 09.01.2023 Notice issued u/s 142(1) asking for furnishing of further information from the returns filed. Along with that, as requested by the Petitioner Satisfaction note was sent. 15.03.2023 Statement of Accountant of GRT Jewellers was made to the IT for AY 2017-18 to 2021-22 17.03.2023 Notice was issued u/s 142(1) for furnishing the remaining information from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 in the following Writ Petitions:- S. No. W.P. No. AYs. Date of notice u/s 153C. Date of the Assessment orders. Assessed income u/s 143(3) r/w Section 153C (Taxable Income as per ROI + Unexplained Income under Section 69A of the Act) (Rs.) 1. 12688 of 2023 2019- 2020 22.03.2023 31.03.2023 29,96,79,490 + 1,00,66,293 = 27,97,45,783 2. 12686 of 2023 2020-2021 22.03.2023 31.03.2023 17,11,98,510 + 1,11,32,593 = 18,23,31,103 3. 12691 of 2023 2021-2022 22.03.2022 31.03.2023 17,48,54,970 + 69,43,440 = 18,17,98,410 51. The timeline relevant to the case of the petitioner are as follows:- DATE EVENT 22.03.2023 Notice u/s 153C of the Act was issued to the Petitioner. 28.03.2023 The Petitioner filed their Return of income as per the notice issued u/s 153C. 28.03.2023 A Show cause notice was issued to the Petitioner stating that cash payments amounting to Rs. 98,92,31,272 have been made to M/s Mohnalal Jewellers (P) Ltd by the Petitioner. The Petitioner was requested to reply stating the reasons as to why such an amount should not be treated as unexplained income u/s 69A of the Act and was requested to submit their reply on 29.03.2023 29.03.2023 Preliminar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent to furnish the details on or before 27.03.2023. 27.03.2023 The Petitioner submitted a stock reconciliation statement between the Petitioner and the JPACK for the FY 2016-17 to 2020-21. 31.03.2023 The Impugned order was passed. MUTHUSWAMY GOUNDER PALLANIAPPAN 54. The Petitioner Muthuswamy Gounder Pallaniappan, proprietor of a jewellery shop has challenged the following assessment order all dated 31.03.2023 in the following Writ Petitions:- S. No. W.P. No. AYs. Date of notice u/s 153C. Date of the Assessment orders. Assessed income u/s 143(3) r/w Section 153C (Taxable Income as per ROI + Unexplained Income under Section 69A of the Act) (Rs.) 1. 13489 of 2023 2017-2018 15.02.2022 29.03.2023 1,05,52,120 + 59,32,436 = 1,64,84,556 2. 13494 of 2023 2018-2019 15.02.2022 29.03.2023 1,11,38,550 + 92,13,824 + 2,03,52,374 3. 13504 of 2023 2019-2020 15.02.2022 29.03.2023 1,32,62,480 + 81,75,258 = 2,14,37,738 4. 13500 of 2023 2020-2021 15.02.2022 30.03.2023 1,15,91,080 + 1,15,92,646+ 84, 20, 248 = 2,00,12,894 55. The timeline relevant to the case of the petitioner are as follows:- DATE EVENT 15.02.2022 Notice u/s 153C was issued to the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drive seized does not satisfy the definition of Books of Accounts under the definition of Section 2(12A) of the Income Tax Act, 1961. Therefore, the initiation of proceedings u/s 153C and the impugned order passed are invalid. That apart, it is submitted that satisfaction cannot be recorded based on information gathered or seized and therefore the assessment proceedings under Section 153C was wrongly initiated. 57. The learned counsel for the Petitioner relied on the extracts from the Explanatory notes to the Finance Act, 2022 to state that clause (12A) of section 2 of the Act was amended to provide that the definition of books or books of accounts would include books or books of account kept in electronic or in digital form or as print outs of data stored in such electronic or in digital form. 58. Thus, it is submitted that the data stored in Pen drive/ Hard disc of a laptop or computer was not books or books of account for the purpose of Section 153C of the Income Tax Act, 1961. 59. The learned counsel for the Petitioner has relied upon CIT v. Vatika Township Pvt Ltd, 2014 AIR SCW 5674, K Sashidhar v. Indian Overseas Bank, AIR 2019 SC(C) 1170, Bhagat Ram Sharma v. UOI, AIR 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y each of the petitioner on the question of limitation i.e both in issuing notices under Section 153C, preparation of the satisfaction note of the "searched person" and in passing the impugned "Assessment Order" under Section 153C read with Section 143(3) of the Income Tax Act, 1961. 67. The learned counsel for the petitioner submits that the definition of "Document" in Section 3 which is an interpretation clause in the Indian Evidence Act, 1872 is slightly different from the definition of "Document" in Section 2 of the Income Tax Act, 1961 and Information Technology Act, 2000. 68. The definition of the document in these three enactments are reproduced below:- Section 2(22AA) of the Income Tax Act, 1961 "document" includes an electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000)" Section 2(r) of the Information Technology Act, 2000 "electronic form" with reference to information means any information generated, sent, received or stored in media, magnetic, optical, computer memory, micro film, computer generated micro fiche or similar device. Section 3 of the Indian Evidence Act, 1872 Interpretation cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities regularly carried on over that period as mentioned in clause (a) of sub-section (2) was regularly performed by computers, whether-- a) by a combination of computers operating over that period; b) by different computers operating in succession over that period; or c) by different combinations of computers operating in succession over that period; or d) in any other manner involving the successive operation over that period, in whatever order, of one or more computers and one or more combinations of computers, all the computers used for that purpose during that period shall be treated for the purposes of this section as constituting a single computer; and references in this section to a computer shall be construed accordingly. (4) In any proceedings where it is desired to give a statement in evidence by virtue of this section, a certificate doing any of the following things, that is to say, -- a) identifying the electronic record containing the statement and describing the manner in which it was produced; b) giving such particulars of any device involved in the production of that electronic record as may be appropriate for the purpose of showing that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicability of the Act which reads as under:- "1. Short title, extent and commencement:- This Act may be called The Indian Evidence Act, 1872. It extends to the whole of India [***] and applies to all judicial proceedings in or before any Court, including Courts-martial, [other than Courts-martial convened under the Army Act (44 & 45 Vict., c. 58)] [the Naval Discipline Act [29 & 30 Vict., 109]; or 6[ *** ] the Indian Navy (Discipline) Act, 1934 (34 of 1934),] [or the Air Force Act (7 Geo. 5, c. 51)] but not to affidavits presented to any Court or officer, nor to proceedings before an arbitrator; and it shall come into force on the first day of September, 1872. 73. These provisions are relevant only for civil and criminal proceedings before the court of law. As far as Assessment proceedings are concerned, the Assessing Officers are not governed by the strict rules of the Indian Evidence Act, 1872. 74. Therefore, the decision of the Hon'ble Supreme Court in the case of Sunder Vs. State, MANU/SC/0282/23 and in the case of P.V. Anwar Vs. P.K Basheer, 2014 AIR SCW 5695 cited are not relevant as they deal with criminal proceedings before the Court. 75. The Assessment procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act, 1961 by The Finance Act, 2022 w.e.f 01.04.2022 by substituting the words "in written form or as print-outs of data stored" with "in written form or in electronic form or in form or in digitial form or as print-outs of data stored in such electronic form or in digital form" was intended to merely align the definition with the current practice on account of the advancement of technology and its widespread utility in daily conduct of business for maintaining books of accounts. Today books of accounts are also maintained in "electronic form" by a significant section of the assessees in the current age as is evident from explanatory notes to the provisions of the Finance Act, 2022 in "Books and Books of Accounts" to clause (12A) to Section 2 of the Income Tax Act, 1961. 80. The Amendment to the definition of "books and books of accounts" in clause (12A) to Section 2 of the IT Act, 1961 is clarificatory and therefore, retrospective. 81. The expression print-outs of data stored would include pdf copies of the print-outs in electronic form or in digital form. At the time when the search was completed on 10.11.2020 not only print outs of data stored in a floppy dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.03.2022 19.03.2022 13142 of 2023 2017-2018 20.03.2022 14379 of 2023 2018-2019 20.03.2022 14384 of 2023 2019-2020 20.03.2022 14391 of 2023 2020-2021 20.03.2022 14387 of 2023 2021-2022 20.03.2022 G. Rajendran 12688 of 2023 2019- 2020 22.03.2023 Details not available 12686 of 2023 2020-2021 22.03.2023 12691 of 2023 2021-2022 22.03.2023 GR Anantha Padmanaban 13432 of 2023 2017-2018 22.03.2023 Details not available 13436 of 2023 2018-2019 22.03.2023 13438 of 2023 2019-2020 22.03.2023 M/s KLP Projects Private Limited 13771 of 2023 2019-2020 30.06.2022 30.06.2022 30.06.2022 13775 of 2023 2020-2021 30.06.2022 13781 of 2023 2021-2022 - Maneesh Parmar 13775 of 2023 2020-2021 30.06.2022 30.06.2022 30.06.2022 13117 of 2023 2018-2019 30.06.2022 13119 of 2023 2019-2020 30.06.2022 13125 of 2023 2020-2021 30.06.2022 13129 of 2023 2021-2022 - Sunil Khetpalia 16431 of 2023 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of proceedings under Section 158BC of the Income Tax Act, 1961 against the "searched person"; or b) In the course of assessment of the "searched person" under Section 158BC of the Income Tax Act, 1961; or c) Immediately after the completion of the assessment proceedings under Section 158BC of the Income Tax Act, 196 against the "searched person"; 88. This was also accepted by the Central Board of Direct Taxes in its Circular No 24/15 in F.No. 279/Misc/140/2015/ITJ dated 31.12.2015 in the context of Section 153C of the Income Tax Act, 1961. The Board concluded that Section 153C of the Income Tax Act 1961 was similar to and pari materia to Section 158BD of the Income Tax Act, 1961. 89. Therefore, the time limit for completing Assessment proceedings and passing the Assessment order will be one year from the date on which the documents were handed over or deemed to have been handed over to the "Assessing Officer" of the "other person" such as these petitioners, i.e. 31.03.2024. Therefore, the Writ Petition challenging the Assessment Orders passed under Section 153C read with Section 143(3) of the IT Act, 1961 are liable to be dismissed. 90. The above periods are relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Principal Commissioner of Income-tax, Central -3 Vs. Abhisar Buildwell (P) Ltd, [2023] 454 ITR 212 (SC), the "Assessing Officer" can re- assess an assessment on the Assessee by himself other material available with the "Assessing Officer" including the income declared in the returns. 99. Once notices under Section 153C of the Income Tax Act, 1961 were issued in time, and since the presence of incriminating material is the only requirement, the assessment had to be completed with the period of limitation under 3rd proviso to Section 153B(1) of the Income Tax Act, 1961. 100. As per 3rd proviso to section 153B(1) of the Income Tax Act, 1961, the period of limitation for completing the assessment or re-assessment in case of the "other person" is the later of the three dates, namely :- i. twelve months from the end of the financial year in which the last of the authorisations for search under Section 132 was made; or ii. twelve months from the end of the financial year in which the last of the authorisations for requisition under Section 132-A was executed; or iii. twelve months from the end of the financial year in which books of account or documents or assets seized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... searched person" and that of the "other person" i.e the petitioner were same, it has to be construed that the officer concerned was wearing two different hats one as the "assessing officer" of the "searched person" and one as the "assessing officer" of the "other person". It would be different if they are different in which case it is the date of actual handing over of the books of account or documents or assets seized or requisitioned. 107. Merely because, the assessing officers are one and the same for both "searched person" and the "other person" ipso facto would not mean that the moment the documents were seized either by the investigating team and handed over to the assessing officer for completing the assessment under section 153A of the Income Tax Act, 1961, the limitation for completing the assessment in the case of "other person" would start running under 3rd proviso to section 153B (1) of the Income Tax Act, 1961. 108. Therefore, even if, the assessing officer of the "searched person" and the "other person" were one and the same, the only requirement is that a single satisfaction note in the capacity as the assessing officer of the "searched person" is sufficient. 109. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.02.2023 13489 of 2023 Muthuswamy Gounder Palaniappan 2017-2018 23.06.2022 13494 of 2023 2018-2019 23.06.2022 13504 of 2023 2019-2020 23.06.2022 13500 of 2023 2020-2021 23.06.2022 111. The court is not concerned with the merits of the case. Validly initiated proceedings for completing the assessment therefore, cannot abate. The respective Assessing Officer have passed Assessment Orders within the time stipulated under Section 153 of the Income Tax Act, 1961. 112. Merely because these assessment orders were passed on the same date as on the dates when orders passed under Section 153C read with Section 143(3) of the Income Tax Act, 1961, would not mean that the Assessment Orders were without jurisdiction. Therefore, challenge to scrutiny of the above Assessment Order passed under Section 143(3) of the Income Tax Act, 1961 are without merits. Therefore, these Writ Petitions challenging the Assessment Orders passed under Section 143(3) of the Income Tax Act, 1961 are also liable to be dismissed. 113. In so far as unexplained income of the Mr. Maneesh Parmar and Mr. Sunil Khetpalia, is concerned there is an overlap as detailed above for W.P. 13119, 13125, 13129, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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