TMI Blog2022 (9) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... o assessment proceedings under Section 153C(1) of the Act with regard to as to how this year period should be calculated. Learned Tribunal rightly took note of the decision in the case of SSP Aviation Ltd.[ 2012 (4) TMI 335 - DELHI HIGH COURT] wherein held in the case of the other person, which in the present case is the petitioner herein, such date will be the date of receiving the books of account or documents or assets seized or requisition by the Assessing Officer having jurisdiction over such other person. In the case of the other person, the question of pendency and abatement of the proceedings of assessment or reassessment to the six assessment years will be examined with reference to such date. The jurisdictional issue has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the following substantial questions of law: A) Whether the Income Tax Appellate Tribunal has erred under law in determining the six year which was required to be covered under proceeding u/s 153C 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. Smarajit Roy Chowdhury, learned standing counsel appearing for the appellant/revenue and Mr. Subhas Agarwal, learned advocate assisted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income-tax 7 versus RRJ Securities Ltd. reported in [2015] 62 taxmann.com 391 (Delhi)/380 ITR 612. In the said decision the Court also took note of the decision in Pepsi Foods (P.) Ltd vs. Asstt. CIT reported in [2014] 367 ITR 112/52 taxmann.com 220/[2015] 231 Taxman 58 (Delhi) and in the case of CIT versus Gopi Apartments reported in [2014] 365 ITR 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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