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2017 (2) TMI 162 - ITAT DELHI

2017 (2) TMI 162 - ITAT DELHI - TMI - 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 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 becaus .....

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Del/2014, 3037/Del/2014, 3038/Del/2014 & 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 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 r .....

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ssee, no panchnamas were drawn and, therefore, 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 mention by the Assessing Officer that the search operation was carried out in the case of the assessee. Learned CIT-DR wanted some time to verify this position. However, both the parties agreed that these appeals .....

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