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2018 (9) TMI 405 - AT - Income TaxValidity of reopening of assessment - provisions of section 153C were not invoked against the assessee - Held that:- AO initiated reassessment proceedings u/s 147 of the Act on the basis of information received based on material qua the assessee, found in the search on the Santosh Group of Institutions, Ghaziabad. Respectfully following ‘Sushil Gaur’ (2017 (8) TMI 482 - ITAT DELHI) and ‘Arun Kapur’ (2012 (6) TMI 403 - ITAT AMRITSAR) and ‘Rajat Shubra Chatterji’ (2016 (7) TMI 258 - ITAT DELHI), hold that since in the present case, admittedly, the assessee, with regard to whom incriminating material was found and seized, as per the reasons recorded u/s 147 in the assessee’s case, from which material, it came out that a sum of ₹ 21 lac had been paid by the assessee on 03.03.2006 to Santosh Medical College, Ghaziabad, a part of the Santosh Group of Insititutions, Ghaziabad, on whom, a search was conducted on 27.06.2013, and since the assessee was not assessed u/s 153C of the Act, which provision specifically excludes the operation of section 147 of the Act, the AO erred in invoking the provisions of section 147 of the Act instead of those of section 153C, thereby illegally rendering the provisions of section 153C as redundant. Thus the reasons recorded u/s 147 of the Act and all proceedings pursuant thereto, culminating in the order under appeal, are quashed. - Decided in favour of assessee
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