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TMI Blog2022 (9) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... v., Mr. Subhas Agarwal, Adv. For the Respondent : Mr. Brijesh Kumar Singh, Adv. ORDER Re: GA 1/2021 The Court: We have heard Mr. Smarajit Roy Chowdhury, learned standing counsel appearing for the appellant/revenue and Mr. Subhas Agarwal, learned advocate assisted by Mr. Brijesh Kumar Singh, learned advocate for the respondent/assessee. 2. There is a delay of 342 days in filing the appeal. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C of the Income Tax Act, 1961? B) Whether the decision of Income Tax Appellate Tribunal is erred under law as the jurisdiction of the searched group (DOS 06.03.2014) and the seized materials were with the Assessing Officer and the assessee's jurisdiction has been transferred in to the Assessing Officer's jurisdiction vide order u/s 127 of the Income Tax Act on 02.08.2016? 4. We have heard Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al rightly took note of the decision in the case of SSP Aviation Ltd.-vs- Deputy Commissioner of Income Tax reported in [2012] 20 taxmann.com 214 (Delhi), wherein it was held as follows: "14. ... ... For instance, in the present case, with reference to the Puri Group of Companies, such date will be 5.1.2009. However, in the case of the other person, which in the present case is the petitioner he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 411/46 taxmann.com 280. 6. The jurisdictional issue has been decided by the Tribunal taking note of the admitted factual position that the assessee's Assessing Officer received the materials from the Assessing Officer of searched person only on 2nd August, 2016. If that be the case, the assessment for the year 2010-11 could not have been subjected to proceedings under Section 153C(1) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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