TMI Blog2016 (8) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... had no jurisdiction to issue notice so as to assess the Respondent Assessee under Section 153A of the Act. Therefore, Section 292BB of the Act would not apply. No substantial question of law. - Income Tax Appeal No. 230, 291 of 2014 - - - Dated:- 22-8-2016 - M. S. Sanklecha And S. C. Gupte, JJ. Mr. Suresh Kumar, a/w. Ms. Samiksha Kanani, for the Appellant Mr. Atul Jasani, for the Respondent ORDER P. C. These two appeals under Section 260A of the Income Tax Act, 1961 ( the Act ) challenge the common order dated 23 May 2013 passed by the Income Tax Appellate Tribunal ( the Tribunal ). The impugned order relates to Assessment years 2001-02 and 2002-03. Therefore, the two appeals from the common impugned order dated 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a search as contemplated under Section 132 or requisition under Section 132A in respect of the person being assessed. Therefore, the Tribunal held that, in the absence of a search on the Respondent Assessee, which is also admitted by the Revenue, the assessment orders dated 16 December 2008, were without jurisdiction and, thus, bad in law. 5. The provisions under Section 153A of the Act are self evident, inasmuch as it clearly states that it applies only to persons in respect of whom search has been initiated under section 132 of the Act or documents are requisitioned under Section 132 of the Act. 6. To same effect is the decision of the Orissa High Court in Siksha O Anusandhan v. Commissioner of Income Tax And Others 2011] 336 IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1961, is one and the same person. Thus the person, in respect of whom search under section 132 is initiated, is the same person against whom notice under section 153A is to be issued for making assessment/reassessment under that section. Therefore, we are of the view that initiation of a valid search as contemplated under section 132 of the Incometax Act, 1961 in the case of a person is a prerequisite to issue notice for making assessment / reassessment under section 153A of the Incometax Act, 1961 in respect of such person. (emphasis supplied) 7. In the above view, question (A), as framed for our opinion, do not give rise to any substantial question of law. 8. So far as question (B) is concerned, Mr. Suresh Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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