TMI Blog2021 (10) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... ly indicate in its notice what were the seized material under Section 132 or books of accounts or other documents or any assets requisitioned under Section 132A. Otherwise an assessee would file a copy of what it had filed earlier, which respondent anyways had in its file. Petitioner has also been seeking from respondent to make available copy of the alleged incriminating material found/seized during the search based on which the notice has been issued. Mr. Chhotaray states that such material has been given later. We are not going into that aspect at this stage because what we find is that the notice issued under Section 153A is bereft of any material. Nothing prevented respondent from mentioning in the notice the basis for issuing the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y particulars. The same reads as under : PAN AY : Dated : Notice No.: AAACS9177M 2012-13 29/11/2018 ITBA/AST/S/153 A/2018 2019/10 13898034(1) Sir/Madam/M/s., In pursuance of provisions of section 153A of the Income Tax Act, 1961, you are hereby required to prepare true and correct return of your total income for the Assessment year 2012-13 in the prescribed form and manner as per Rule 12 of Income Tax Rules 1962 setting forth such other particulars as may be prescribed by the Income Tax Act, 1961. The return for the said assessment year verified in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found in the course of the search, or other post-search material or information available with the assessing officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section 153A only on the basis of seized material. 5. Issuance of a show cause notice is the preliminary step which is required to be undertaken. The purpose of show cause notice is to enable a party to effectively deal with the case made out by respondent (Om Shri Jigar Association vs Union Of India 1994 SCC Online Guj. 77). 6. Because Section 153A provides that an assessment has to be made under the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent from mentioning in the notice the basis for issuing the notice under Section 153A so that petitioner could comply with the same as prescribed. 7. In the circumstances, the notice dated 29th November 2018 impugned in this petition is quashed and set aside. We do not make any observation on the merits of the case. Respondent may issue fresh notice under Section 153A and word it suitably, as advised so that petitioner may have some information reading that notice the basis on which such notice has been issued. All rights and contentions of the parties are kept open. 8. Petition disposed. 9. Mr. Chhotaray states that since the Court has set aside the notice issued under Section 153A, a fresh notice as per the observation made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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