TMI Blog2018 (8) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ven submitted by the Deputy Commissioner is borne out from the material on record /file or not, we are not further entering into the merits of the case at this stage and we relegate the department to submit appropriate rectification application /applications before the learned Tribunal pointing out what is stated in the present Tax Appeals with supporting material and if such application /applications are preferred within the period of four weeks from today, we direct the learned Tribunal to decide the same in accordance with law and on its own merits - R/TAX APPEAL NO. 208 of 2018 With R/TAX APPEAL NO. 209 of 2018 With R/TAX APPEAL NO. 210 of 2018 With R/TAX APPEAL NO. 211 of 2018 - - - Dated:- 18-6-2018 - MR. M.R. SHAH AND MR. A.Y. KOG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded on erroneous findings that no satisfaction was recorded by the Assessing Officer of the searched person, and therefore, no cognizance under Section 153C of the Income Tax Act could be taken against the respondent assessee. It is the case on behalf of the revenue that in fact the satisfaction was recorded by the then Deputy Commissioner of Income Tax, Central Circle -2(1), Ahmedabad and the Assessing Officer vide the aforesaid satisfaction note recorded on 22/07/2009 has clearly indicated the list of documents, namely, Annexure 54, Annexure 64 and Annexure 65 alongwith the details of purchase contained therein on the basis of which proceedings under Section 153(C) of the Income Tax Act were initiated in the case of Mehul Lavjibh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after proceedings under Section 153C of the Income Tax were initiated or not and whether the learned Tribunal and the departmental representative proceeded further erroneously and /or on erroneous facts, it may firmly be brought to the notice of the learned Tribunal by way of rectification application so that the learned Tribunal may consider the file and the material on record and consider the same whether the learned Tribunal has proceeded on erroneous facts and /or what was considered by it was even submitted by the Deputy Commissioner is borne out from the material on record /file or not, we are not further entering into the merits of the case at this stage and we relegate the department to submit appropriate rectification application / ..... X X X X Extracts X X X X X X X X Extracts X X X X
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