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M/s Avichal Buildcon Pvt. Ltd. Versus Deputy Commissioner of Income Tax, Central Circle-4, New Delhi

2017 (2) TMI 162 - ITAT DELHI

Jurisdiction u/s 153A - search u/s 132 - Held that:- Section 153A would be applicable in the case of the assessee where a search is initiated u/s 132 or books of account, other documents or any asset are requisitioned u/s 132A. The Revenue has not be .....

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her 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 Section 153A, search u/s 132 or requisition of document/asset u/s 132A in the case of the assessee is an essential .....

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& 3039/Del/2014 - Dated:- 31-1-2017 - Shri G. D. Agrawal, Vice President And Shri Kuldip Singh, Judicial Member Appellant by : Shri R.S. Singhvi and Shri Satyajeet, Advocates. Respondent by : Shri Ravi Jain, CIT-DR. ORDER Per G. D. Agrawal, VP These .....

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eals reads as under :- That having regard to the facts and circumstances of the case, ld.CIT(A) has erred in law and on facts in assuming jurisdiction u/s 153A more so when there was no search u/s 132 of the Income Tax Act, 1961, on the appellant. 3. .....

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erefore, proceedings u/s 153A are void. He also referred to the assessment order and pointed out that the Assessing Officer has mentioned that search and seizure operation u/s 132 was carried out in M/s Dharampal Satyapal Group of cases. There is no .....

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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 the Reven .....

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- (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are .....

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are requisitioned u/s 132A. The Revenue 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. .....

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