TMI Blog2024 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... -15 under challenge is dated 09.06.2022. As the petitioner has approached this Court, in the instant petition, only after issuance of the notice under Section 142(1) dated 11.12.2023 after filing of the return, we do not find it a fit case to interfere at this stage, on the sole ground that the satisfaction note was not provided to the petitioner along with the notice dated 09.06.2022 issued under Section 153C for A.Y. 2014-15 and, as such, the entire proceedings leading to issuance of notice under Section 142(1) dated 11.12.2023 stands vitiated. The points raised by assessee on the plea of lack of jurisdiction of the AO in issuing notice under Section 153C of the Act, can not be appreciated by us, as it could not be demonstrated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid case are somewhat different from the present bunch. It was, therefore, agreed between the parties that since the order has yet not been delivered, Special Civil Application No. 436 of 2024 be also decided with this bunch. We, therefore, direct that the Special Civil Application No. 436 of 2024 be tagged with the present bunch of petitions filed by the same petitioner, namely, Shyamlal Rupchand Parwani arising out of a similar dispute. 2. As the issue raised in the present bunch of writ petitions are identical in nature, they have been heard together and are being decided by this common judgement. 3. The challenge is to the notice dated 09.06.2022 for the Assessment Year 2014-15( in short as A.Y.2014-15 ) under Section 153C of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, in a mechanical manner, the Assessing Officer had served the copy of the objection disposal order of other persons treating the letter dated 19.10.2023 as the objection of the petitioner to the notice dated 09.06.2022 under Section 153C of the Act 1961. 6. The attention of the Court is invited to the copy of the communication dated 19.10.2023 (at Page 29 of the paper book of Special Civil Application No. 315 of 2024) to demonstrate that in response to the notice under Section 143(2) of the Act 1961 dated 01.08.2022, the petitioner had requested to provide copy of the satisfaction note and other material on the basis of which the proceedings under Section 153C have been initiated. It was contended that though repeated requests were m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court in Calcutta Knitwears (supra) that three directions have been contained therein to prepare the satisfaction note at the following stages of the proceedings: - (a) at the time of or along with the initiation of proceedings against the searched person under section 158BC of the Act; or (b) in the course of the assessment proceedings under section 158BC of the Act; or (c) immediately after the assessment proceedings are completed under section 158BC of the Act of the searched person. 8. The issue before the Apex Court in Calcutta Knitwears (supra) was of delay of over eight months between the dates of completion of assessments of the searched person and recording of the satisfaction notes. As ruled by the Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner that there was no satisfaction note of the Assessing Officer before proceeding under Section 153C of the Act 1961. It may be noted that the petitioner has filed return in compliance of the notice under Section 142(1) dated 11.12.2023. The notice under Section 153C for the A.Y.2014-15 under challenge is dated 09.06.2022. As the petitioner has approached this Court, in the instant petition, only after issuance of the notice under Section 142(1) dated 11.12.2023 after filing of the return, we do not find it a fit case to interfere at this stage, on the sole ground that the satisfaction note was not provided to the petitioner along with the notice dated 09.06.2022 issued under Section 153C for A.Y. 2014-15 and, as such, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to raise all possible objections before the Assessing Officer during the course of assessment proceedings including that there was no satisfaction note of the Assessing Officer before issuance of the notice under Section 153C dated 09.06.2022 and that there was no occasion to record prima facie proof that the seized material pertains to or relates to the petitioner. The petitioner would be at liberty to raise objections that no incriminating material was found during the search carried out on 15.10.2019 of the searched person, which could have been made basis for recording satisfaction, if any, by the Assessing Officer of the petitioner. The petitioner would be free to contend that he cannot be linked to a baseless satisfaction n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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