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TMI Blog2017 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Satyajeet, Advocates. Respondent by : Shri Ravi Jain, CIT-DR. ORDER Per G. D. Agrawal, VP These appeals by the assessee for the assessment years 2007- 08, 2008-09, 2009-10 & 2010-11 are directed against the order of learned CIT(A)-XXXIII, New Delhi dated 23rd January, 2014. 2. The first common ground raised by the assessee in all these appeals reads as under :- "That having regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Learned CIT-DR wanted some time to verify this position. However, both the parties agreed that these appeals can be treated as heard and no order would be pronounced for a period of ten days. In the meanwhile, if the Revenue produces any evidence of search at assessee's place, the cases would be refixed for hearing on merits. 4. After the lapse of ten days, no evidence is produced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has not been able to point out that either the search has taken place at the premises of the assessee or books of account or document or any other asset are requisitioned u/s 132A in the case of the assessee. Merely because the search has taken place in the other group companies would not be a ground for taking action u/s 153A in the case of the assessee. For the purpose of taking recourse to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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