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2015 (9) TMI 234 - DELHI HIGH COURT

2015 (9) TMI 234 - DELHI HIGH COURT - TMI - Validity of proceedings u/s 153A - notice was issued under Section 153C on a date when the noticee has ceased to exist in the eyes of law - ITAT quashed proceedings - Held that:- De hors the decision in Spice Enfotainment Ltd. (2011 (8) TMI 544 - DELHI HIGH COURT) the undisputed fact is that on the date on which the notice was issued to the Respondent under Section 153C of the Act i.e. 10th September 2010 it was an entity that has ceased to exist in th .....

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, the Court is satisfied that the ITAT has committed no legal error in coming to the conclusion that the entire proceedings initiated under Section 153C of the Act stood vitiated and deserves to be quashed. - Decided in favour of assessee. - ITA Nos. 582, 584, 431, 533, 432 & 433 of 2015 - Dated:- 19-8-2015 - DR. S. MURALIDHAR AND MR. VIBHU BAKHRU, JJ. For the Appellant: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. ORDER In all these appeals under Section 260A .....

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dings deserve to be quashed. 3. There was a search and seizure action under Section 132 of the Act in the cases of B.K. Dhingra, Poonam Dhingra and Madhusudan Buildcon Pvt. Ltd., New Delhi on 20th October 2008. Certain documents were purportedly recovered from the residential premises of B.K. Dhingra which were said to belong to the Respondent company. Notice was issued under Section 153A to the said company on 10th September 2010. However prior thereto on 25th May 2010 this Court passed an orde .....

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fotainment Ltd. v. CIT (ITA No. 475/2000) where in similar circumstances, it was held that the defect of passing an assessment order in respect of an entity that had ceased to exist on the date of such order, could not be treated as a mere procedural defect. Learned counsel for the Revenue referred to the decision of the CIT (A) dated 16th July 2013 where it was noticed that during the course of the assessment proceedings the authorised signatory of the Respondent by a letter dated 25th Septembe .....

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