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TMI Blog2025 (2) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... is without jurisdiction and is bad in law.
As no search warrant was issued in the name of the assessee thus no proceedings u/s 153A could be initiate in the case of the assessee accordingly the notice issued us 153A is hereby quashed. Appeal of the assessee is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ared at the time of revocation of order u/s. 132(3) of the Act, placed at pages 26 to 27 of the paper book. Ld. AR further submitted that in the case of the assessee only survey u/s 133A was carried out on 22.1.2018 in terms of the authorization of survey dt. 22.1.2018. He therefore submitted that since in the case of assessee no warrant of authorization for search u/s 132 was issued nor name of the assessee is appearing in any of the panchnama prepared as a result of search, no proceedings u/s 153A could be initiated in the case of the assessee. He further submitted that no material belonging to or pertaining to assessee was seized from the premises of the director where search was conducted. According to ld. AR it is settled law that juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame but it is clear and conclusive proof that no search was at all conducted. He thus prayed that jurisdiction u/s 153A was wrongly assumed in absence of search u/s 132 and therefore the order passed u/s 143(3) r.w.s. 153A deserves to be quashed and he prayed accordingly. 5. On the other hand Ld. CIT-DR vehemently supported the order of the lower authorities and requested for the confirmation of the same. 6. We have heard the rival submissions and perused the material available on record. In the instant case it was claimed by the assessee that no search was taken place u/s 132 in its case and its name was not appearing in any of the Panchnama drawn as a result of search carried out by the department in entire group on 22.1.2018. In order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or your kind consideration. i Copy of panchnama drawan on 22.01.2018 in the H.No. 871, Sector-13, Karnal ii As per panchnama folder handed over to this office by the DDIT(Inv.), there is no such panchnama wherein name of assessee M/s Shorya Trading Company Pvt. Ltd. is mentioned. iii During the course of search at House No. 871, Sector-13, Karnal various loose papers were found and seized by the Department. On examination of these documents, no such document wherein name of assessee/relation to the assessee has been found. Encl. As above. Yours faithfully, (DR. AMAN BISHLA) Deputy Commissioner of Income Tax Central Circle, Karnal. 7. First we must refer the provisions as contained in section 153A(1) of the Act which is as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A, as the case may be, shall abate : Provided also that the Central Government may by rules made by it and published in the Official Gazette (except in cases where any assessment or reassessment has abated under the second proviso), specify the class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, notice u/s 153A of the Act can be issued only in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A of the Act. Admittedly in the case of the assessee neither of any such action was carried out thus the notice issued u/s 153A dt. 23.01.2019 is without jurisdiction and is bad in law. In view of these facts and after considering the report of the AO, we find that no search warrant was issued in the name of the assessee thus no proceedings u/s 153A of the Act could be initiate in the case of the assessee accordingly the notice issued us 153A is hereby quashed. 8. As a result, appeal of the assessee is allowed. Order pronounced on 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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