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2019 (9) TMI 405 - AT - Income TaxValidity of proceedings u/s 153C - CIT(A) quashed the proceedings u/s 153C on the ground that the satisfaction note in respect of 153C proceedings was not recorded by the Assessing Officer of the searched person - HELD THAT:- As relying on SHEETAL INTERNATIONAL PVT. LTD. [2017 (7) TMI 738 - DELHI HIGH COURT] since the Assessing Officer of the searched person and the other person is same, therefore, respectfully following the decision cited (supra), we hold that the ld.CIT(A) was not justified in quashing the 153C proceedings merely on the ground that the satisfaction note in respect of 153C proceedings was not recorded by the Assessing Officer of the searched person. Since the ld.CIT(A) has not decided the issue on merit, therefore, we deem it proper to restore the issue to the file of the CIT(A) with a direction to decide the issue on merit - Grounds raised by the Revenue are accordingly allowed for statistical purposes.
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