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TMI Blog2025 (2) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of notice u/s 153C of the Act issued by Assistant Commissioner of Income Tax, Central Circle-4, Jaipur, relating to the same assessment year 2011-12 whereby the assessee has been required to prepare true and correct return of his total income for the said assessment years. X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income Tax, (2024) 161 taxmann.com 255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019, Learned CIT(A) held that as per said decision notice u/s 148 of the Act having been quashed, the order passed by the Assessing Officer had become ineffective,. 5. In para 4.2.7 of the impugned order, Learned CIT(A) extracted findings recorded by the Hon'ble High Court. Said para reads as under:- "4.2.6 The findings of Hon'ble High Court, Rajasthan in the above order dated 19.03.2024 in D.B. Civil Writ Petition No.18363/2019 and several other linked petitions are a under: "23. The reasons supplied in case in hand for initiation of proceedings under Section 147/148 are based on the incriminating material and documents including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed under Section 153A to 153D for assessment in cases of search and requisition. There cannot be a quibble with the proposition that the special provision shall prevail over the general provision. To say it differently the provisions of Section 153A to 1530 have prevalence over the regular provisions for assessment or reassessment under Section 143 & 147/148. 27. Section 153A and 153C starts with non-obstante clause. The procedure for assessment reassessment in Section 153A, 153C in cases of search or requisition has an overriding effect to the regular provisions for assessment or reassessment under Sections 139, 147, 148, 149, 151 & 153. 28. The language of explanation 2 to new Section 148 is akin to Section 153A and Section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the regular proceedings and also in cases where no incriminating material is seized during the search or requisition. 31. The other aspect of the matter is that under Section 153A and 153C, the total income' is to be assessed. The total income includes returned income (if any), undisclosed income unearthed during the search or requisitioning and information possessed from the other sources. For Illustration: An assessee had returned income of Rs. 100, undisclosed Income of Rs. 200 is unearthed during search and there is information from annual information statement of nondisclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income of Rs. 100+Rs.200+Rs.150, the total income being Rs. 450 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the proceedings were initiated on the basis of incriminating material in the form of documents including pen-drives seized during search at the premises of the above named group, as well as statements recorded during said proceedings. 7. Today, when the appeal has been taken up for hearing, Ld. AR for the assessee has submitted copy of notice u/s 153C of the Act issued by Assistant Commissioner of Income Tax, Central Circle-4, Jaipur, relating to the same assessment year 2011-12 whereby the assessee has been required to prepare true and correct return of his total income for the said assessment years. 8. Admittedly, the department has issued notice u/s 153C of the Act. In this situation, it can safely be said that the department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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