TMI Blog2018 (11) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... e was under consideration. Respectfully following the findings of the coordinate bench. I am inclined to hold that the notice issued u/s 148 of the Act and assessment framed u/s 147 of the Act is void ab initio. - ITA No. 987/DEL/2018 - - - Dated:- 30-11-2018 - SH. N. K. BILLAIYA, ACCOUNTANT MEMBER For the Appellant : Sh. Ashwani Taneja, Advocate For the Respondent : Sh. S.L.Anuragi, Sr. DR ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-1, Aligarh dated 03.11.2017 pertaining to A. Y. 2011- 12. 2. The only grievance of the assessee is that the CIT(A) erred in confirming the addition of ₹ 3,05,610/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment has been framed u/s 147 of the IT Act on some information derived by the department on the basis of a search operation conducted u/s 132 of the Act. It is the say of the counsel that assessment so framed is bad in law in as much as appropriate section is section 153C of the Act. The counsel heavily relied upon the decision of the coordinate bench in the case of Sushil Gaur vs. ITO in ITA No.1500/Del/2017. The Counsel further pointed out that the seized document does not appear the name of the assessee and therefore, making addition on the basis of an incorrect document is not sustainable. Per contra the DR strongly supported the findings of the Assessing Officer. 8. I have given a thoughtful consideration to the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued. 9. It can been from the above that search operation was carried on in the premises of Santosh Group of Institutions. This means that any document found during the course of the search makes the assessee other person therefore the correct section for initiation of any proceeding against the assessee is section 153C of the Act. On identical set of facts the coordinate bench in the case of Sushil Gaur (supra) had the occasion to consider identical set of facts. In that case also the search in the premises of Santosh Medical College was under consideration. The relevant findings of the coordinate bench reads as under :- 8.1 have heard both the parties and perused the records, especially the impugned order as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiation of reopening proceedings was made by the Assessing Officer on the basis of information available with the AO. I thus respectfully following the decision of Co-ordinate Bench of the ITAT, Amritsar in the case of ACIT vs. Arun Kapur - 140 TTJ 249 vs. (Amritsar) and the ITAT, Delhi decision in the case of Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/20i5 dated 20.5.2016 hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which that the Assessing Officer has initiated reassessment proceedings in the present case on the basis of information received based on the material found excludes the application of sec. 147 of the ~ hence, notice issued under sec. 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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