2021 (3) TMI 1066

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..... i, CIT-DR ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-3, Gurgaon, Dated 31.03.2017, for the A.Y. 2012-2013, on the following grounds : (i) Whether on the facts and circumstances of the case, the Ld. CIT(A) erred in law in allowing the appeal of the assessee quashing the assessment order ignoring that no addition was made on accou .....

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..... 961 were also carried-out at the business premises of the assessee. The cases were centralized. The A.O. issued notice under section 153A r.w.s. 153C of the I.T. Act, 1961 for taking-up the case of the assessee under section 153C of the I.T. Act, 1961. The A.O. after considering the issue in detail, made an addition of Rs. 3 crores under section 68 of the I.T. Act, 1961 and passed the assessment o .....

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..... so relied upon Judgment of the Hon'ble Delhi High Court in the case of CIT vs., RRJ Securities Ltd., 128 DTR 57 (Del.). The Ld. CIT(A) also referred to Board Circular No.24/2015 in which the clarification was issued regarding recording of satisfaction under sections 153C/158BD of the I.T. Act, 1961. The Ld. CIT(A) in view of the above facts held that proceedings under section 153C of the I.T. Act, .....

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..... the other grounds of appeal relating to the merit of this case are not being considered." 4. The Ld. D.R. relied upon the Order of the A.O. 5. The record reveal that this appeal was heard by ITAT, Delhi Bench on 20.02.2020 and thereafter fixed for clarification many times. Ultimately on 15.01.2021 the Ld. D.R. sought time to file revised grounds of appeal which was allowed and appeal was releas .....

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..... nue on merit would not arise from the findings of the Ld. CIT(A). Thus, the appeal of the Revenue would not be maintainable in the absence of any challenge to the findings of the Ld. CIT(A) with regard to quashing of proceedings under section 153C of the I.T. Act, 1961, in the absence of any satisfaction note recorded by the A.O. of the person searched. In view of the above, Departmental appeal is .....

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