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2020 (9) TMI 1309 - ITAT DELHIAssessment u/s. 147 or 153C - addition on account of fees paid for the studies of the daughter of the assessee - documents as seized during the course of search and seizure proceedings - HELD THAT:- It is incorrect to say that no documents were seized during the course of search and seizure proceedings. Documents as used during the course of the assessment proceedings of the assessee belong to the assessee and, therefore, the AO should have framed assessment u/s. 153 C of the Act. As identical set of facts were there in the case of Girish Chand Sharma [2018 (11) TMI 1736 - ITAT DELHI] wherein similar reasoning were given for reopening of the assessment wherein held 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. Thus we hold the notice issued u/s. 148 and the assessment framed u/s. 147 of the Act is void-ab-initio. Decided in favour of assessee.
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