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2018 (11) TMI 1736 - AT - Income TaxReopening of assessment u/s 147 - Addition u/s 69C on account of alleged unexplained expenditure - HELD THAT:- Search operation was carried on in the premises of Santosh Group of Institutions. This means that any document found during the course of the search makes the assessee “other person” therefore the correct section for initiation of any proceeding against the assessee is section 153C of the Act. On identical set of facts the coordinate bench in the case of Sushil Gaur [2017 (8) TMI 482 - ITAT DELHI] had the occasion to consider identical set of facts. In that case also the search in the premises of Santosh Medical College was under consideration. Respectfully following the findings of the coordinate bench. I am inclined to hold that the notice issued u/s 148 of the Act and assessment framed u/s 147 of the Act is void ab initio.
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