TMI Blog2022 (3) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional AO has not supplied him satisfaction recorded by AO, who searched third person. HELD THAT:- When this Court put pin-pointed question to petitioner that under which provision, satisfaction recorded by AO who searched third person is to be supplied to Assessee, he submits that under the scheme of Act, Assessee is required to know the basis and reasons, on which, notice has been issued. Undisputedly, when Assessee has submitted an application before Assessing Officer, he supplied reasons recorded by him before issuance of notice u/s 153C. At this stage, Petitioner would submit that as per his information, Assessing Officer who searched third person has not recorded the satisfaction. In the opinion of this Court, this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated writ, order or direction to quash and set aside the impugned order dated 10.03.2022 passed by Respondent. 10.4 Any other relief or relief(s) which this Hon ble Court may deem fit and proper in view of the facts and circumstances of the case, may also kindly be granted. 2. Mr. Ankit Singhal, learned counsel for petitioner would submit that immediately after service of notice under Section 153C of Act of 1961, he submitted an application before the Assessing Officer to provide satisfaction recorded by Assessing Officer who searched the third person and forwarded him the material for issuance of notice under Section 153C of Act of 1961. He contended that under the provisions of Section 153C of Act of 1961, it is mandatory upon Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1961 has already been passed, petitioner is required to challenge the order by way of filing an appeal under Section 246A of the Act of 1961. Petitioner raised factual dispute of not recording of satisfaction by Assessing Officer who searched third person, which can very well be considered and decided by Appellate Authority based on the relevant records. He contended that in case of Income Tax Officer-1 and others v. Smt. Kamala Ojha decided on 25.06.2019 in Writ Appeal No.293 of 2017, the Court while considering order passed in writ petition challenging notice under Section 148 of the Act of 1961 has held that if during pendency of the writ petition challenging notice under Section 148, assessment order is passed, then Assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has submitted an application before Assessing Officer, he supplied reasons recorded by him before issuance of notice under Section 153C of Act of 1961. 7. At this stage, Mr. Singhal would submit that as per his information, Assessing Officer who searched third person has not recorded the satisfaction. 8. In view of above, in the opinion of this Court, this appears to be a factual dispute raised by learned counsel for petitioner, which can be very well considered and decided by Appellate Authority. 9. The case laws, on which, counsel for petitioner placed reliance are arising of order passed by Appellate Authority in an appeal challenging order of assessment, hence, in view of facts and circumstances of the case, I am not inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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