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2022 (8) TMI 784 - AT - Income TaxValidity of proceedings u/s 153A - Whether "no search was conducted” on the assessee? - warrant to be issued only at /on the premises of the registered office of the company or corporate office, factory or godown - HELD THAT:- A warrant can be issued in the name of any assessee to search any place where the documents pertaining to the assessee have been kept or are to be found as per the satisfaction of the warrant issuing authority. In the instant case, the warrant has been issued in the name of the assessee and the premises namely “Plot No. 237238, Uydog Vihar, Phase-1, Gurgaon” is the place where the warrant issuing authority had belief and had reasons to suspect that the documents and evidences leading to evasion of tax pertaining to the assessee have been kept or are to be found as per the satisfaction of the warrant issuing authority. The Director of the company has seen the warrant, signed and was present throughout the search procedure which can be observed by going through the warrant of authorization. Hence, the warrant is said to be rightly issued and search on the assessee has been correctly took place. Observations of the ld. CIT(A) that there was no warrant executed at the address mentioned in the ROC record or the other address of the assessee and hence “no search was conducted” goes against the fundamentals of issue of warrant of authorization u/s 132. It is not necessary that warrant has to be issued only at /on the premises of the registered office of the company or corporate office, factory or godown but a warrant can be authorized to any other place where the issuing authority satisfies and reasons to suspect that the material/evidences pertaining to the assessee have been kept and are to be found. The ld. CIT(A) ignored the provisions of Section 132(1), the proviso under clause (B), provisions of (1A) which clearly deal with the jurisdiction, the premises and the actions that can be taken by the revenue authorities. The decision of the ld. CIT(A) that “no search was conducted” on the assessee and summarily nullifying the proceedings u/s 153A as “ex-facie illegal” is devoid of any merit and cannot be sustained.
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