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2019 (12) TMI 1225 - AT - Income TaxAssessment u/s 153C - recording of satisfaction - CIT(A) deleted the addition by holding that the jurisdiction u/s 153C is not assumed properly - Papers found during the search of another person - AO wrote a satisfaction note, and held that these papers belong to the assessee and issued notice u/s 153C to the assessee. - HELD THAT:- CIT(A) while giving the finding observed that the satisfaction note is not recorded in the file of the assessee searched u/s 132 and documents claimed to be owned by the assessee was transferred to the file of the assessee. Therefore, the jurisdiction assumed u/s 153C in the case of the assessee is not in accordance with provisions of section 153C wherein satisfaction note in the searched persons proceeding has to be recorded separately. The Ld. DR from the records has not submitted the proper satisfaction except pointing out that the name of the assessee is mentioned in the satisfaction note. In response to notice u/s 153C, the assessee filed return declaring income of Nil on 20.12.2012. All these contentions were dealt with by the CIT(A) while giving finding to that extent with reasoned order. The case laws referred by the Ld. DR that of PCIT vs. Sheetal International Pvt. Ltd. [2017 (7) TMI 738 - DELHI HIGH COURT] , PCIT vs. Instronics Ltd. [2017 (5) TMI 1426 - DELHI HIGH COURT] and Ganpati Fincap Services (P) Ltd. vs. CIT [2017 (5) TMI 1425 - DELHI HIGH COURT] are factually distinguishable as in present assessee’s case no satisfaction was recorded separately by the Assessing Officer of the searched person. Thus, these case laws will not be applicable in assessee’s case. Therefore, appeal of the Revenue is dismissed.
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