TMI Blog2023 (1) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... lso the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search warrant authorizing the searches that were conducted in the premises of the Respondent-Assessee on 9th and 10th August, 2005. De hors such search warrant, validly issued to authorize the search, the question of initiating proceedings u/s 153A simply did not arise. Since the issue has turned purely on facts, the Court is unable to find any error having been committed by the ITAT in concluding that the entire assessment proceedings under Section 153A of the Act against the Respondent-Assessee were invalid. Court is unable to be persuaded to frame the question as urged by the Revenue in these appeals. - ITA Nos.117, 118, 119, 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitutions in Bhubaneswar and has been conferred upon the status of Deemed University by the University Grants Commission. 5. Admittedly, on 9th and 10th August 2005, a search was undertaken by the Department in the residential premises of the President of the Society. It is stated that books of accounts, documents, etc. were seized during the course of the search. 6. Pursuant to such search and seizure operation, proceedings under Section 153A of the Act were initiated against the Respondent- Assessee. A tax demand of Rs.15,35,75,989/- was raised for the aforementioned seven AYs i.e. 2000-01 to 2006-07. 7. Challenging the assessment orders, the Respondent-Assessee filed appeals before the Commissioner of Income Tax (Appeals) [CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended by the Appellant-assessee, then it would be open to the Department to make assessment in a manner other than Section 153A, if permissible under the law. 10. Pursuant to the above order of this Court, the ITAT was again seized up the matter and passed the impugned order against which the Revenue is in appeals before this Court. 11. In the said impugned order, passed after remand, the ITAT came to the categorical conclusion, after examining the records produced by the Revenue, that no search warrant had been in fact issued authorizing the search conducted in the premises of the Respondent-Assessee. As a result, the ITAT concluded that the assessment against the Respondent-Assessee under Section 153A of the Act was without j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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