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2022 (10) TMI 1173 - HC - Income TaxSurvey proceedings u/s 133A - Authenticity of the data contained in the pendrive seized from the possession of Shri Riyaz, one of the assessee's employee - what is clearly borne out by the record on the controversy surrounding the pen drives and the generation of data from the pen drives? - Whether the appellate Tribunal should not have found that the survey conducted on 14.7.2014 at the residential house of Sri Riyaz violated the provisions of Section 133A of the Income Tax Act? - HELD THAT:- We have to interpret Section 133A (1). According to the explanation, a place (a) where a business or profession or activity for charitable purpose is carried on, (b) shall also include any other place where any business or profession and activity for charitable purpose is carried on or not. Therefore, explanation includes a place where any one of the three activities is carried on therein or not. Excluding residence by the construction now commended to this Court would completely take away from the scope of the survey of the Department a residence simpliciter. Such a meaning would defeat the language of Section 133A of IT Act. A few of the statements recorded at any point in time during the pendency of the proceedings on the description of the place are not conclusive in interpreting the applicability of Section 133A - Annexure A filed describes the place of the survey as follows: “Chelembra, Malappuram, Office room of Shri Riyas M @ Veliyaparambil House, Pulliparamba”. In our view, the ground raised u/s 133A is not sustainable. The question is answered in favour of the Revenue and against the assessee.
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