TMI Blog2020 (4) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s. 153 C has been violated and, therefore, assessment order so passed by the AO is not in accordance with law. Hence, the same has to be quashed. We accordingly hold that the assessment order framed by the AO u/s. 143 (3) / 153 C and 153 A is void ab initio and, therefore, has to be quashed. The ground raised by the assessee is accordingly allowed. - ITA No.4905/Del/2016 - - - Dated:- 17-2-2020 - Sh. R. K. Panda, Accountant Member And Sh. Kuldip Singh, Judicial Member For the Appellant : Sh.Raj Kumar, CA, Sh. Sumit Goel, CA For the Respondent : Sh. S. S Rana, CIT DR ORDER PER R.K PANDA, AM: This appeal filed by the assessee is directed against the order dated 04.07.2016 of the CIT(A)-19, New Delhi relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h CASS and notice u/s. 143 (2) and 142 (1) were duly issued and served on the assessee. As per the assessment order, a search and seizure operation u/s. 132 (1) of the IT Act 1961 was carried out by the Investigation Wing, Ghaziabad on 19.10.2011 at the premises of Agarwal Associates and Jainco Group of cases comprising M/s. Jainco Promoters (P) Ltd. Others. The material seized during the search and seizure contained certain documents that relates to Mrs. Seema Jain w/o Sh. Praveen Kumar Jain. The AO completed the assessment u/s. 143 (3) r.w.s. 153 C and 153 A of the Act on 31.03.2015 determining the total income at ₹ 45,98,654/- wherein he made addition of ₹ 11,08,034/- on account of undisclosed interest income and ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operties (P) Ltd. Vs. DCIT 60 SOT 88 (Delhi-Trib.) 2. Pavitra Realcon (P.) Ltd. Vs. ACIT [2017] 87 taxmann.com 142 (Delhi-Trib.) 8. The Ld. DR on the other hand submitted that this case was selected for scrutiny on 28.07.2012 through CASS and notice u/s. 143 (2) was issued on 06.08.2013 which was duly served on the assessee on 08.08.2013. He submitted that it is a case of scrutiny and mention of section 143 (3) r.w.s. section 153 C/ 153 A of the IT Act, 1961 is a typographical error which may kindly be ignored in view of the provisions of section 292 B. 8.1 The Ld. Counsel for the assessee in his rejoinder submitted that the CIT(A) in the order passed in A. Y.2006-07 vide ITA No. 29/2015-16 order dated 27.05.2016 has held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 29/15-16 order dated 27.05.2016 at para 7 of the order has annulled the assessment by observing as under : Although the proviso to section 153C considers the date of receipt of documents as the date of initiation of search only for the purpose of second proviso to section 153 A which deals only with the abatement of pending cases, the Hon'ble Delhi High Court has held that date of receipt of documents and books of accounts shall also be considered as the date of search for the purpose of counting the six years for which the assessments have to be carried out, Since the relevant six years in the case of appellant should be from Assessment Year 2008-09 to 2013-14. being bound by the decision of Jurisdictional High Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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