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2015 (10) TMI 2642 - DELHI HIGH COURT

2015 (10) TMI 2642 - DELHI HIGH COURT - TMI - Validity of assessment u/s 153A in the case of Assessee stood dissolved on amalgamation - non existent company - Held that:- In the present case, a search took place on 20th October, 2008 in the cases of Mr B. K. Dhingra, Smt. Poonam Dhingra and M/s Madhusudan Buildcon Pvt. Ltd. On the basis that in the course of search certain documents belonging to the Assessee company were found, notice was issued to the Assessee under Section 153C (1) on 10th Sep .....

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date of search, on the date of the issue of notice and consequent assessment order passed under Section 153 C of the Act. - Decided against revenue - ITA 365/2013, ITA 366/2013, ITA 367/2013, ITA 368/2013, ITA 371/2013, ITA 372/2013 - Dated:- 15-10-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Dileep Shivpuri, Senior Standing Counsel with Sanjay Kumar, Junior Standing Counsel For the Respondent : Vikas Jain, Advocate. ORDER CM No.23641/2015 in ITA 366/2013 CM No.23645/2015 in I .....

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hus: Whether the order passed by the ITAT is perverse in view of the reasons and facts recorded in the assessment order? 4. However, the above question was framed ex parte and along with a whole batch of other appeals. Having considered the Assessee's applications seeking to urge cross-objections and having heard the counsel for the parties, the Court notes that the first question urged by the Revenue itself in the memorandum of appeals requires to be framed for consideration. Accordingly, t .....

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