APPLICABILITY OF SECTION 153A/143

[Deepak Garg]

SIR, IN ONE OF MY CASE A.O ISSUED NOTICE US 153A .ON RECEIPT OF OBJECTIONS AO FILED THE PROCEEDINGS AND ISSUED 153C. AGAIN 153C WITHDRAWN AND 153A ISSUED AND COMPLETED ASSESSMENT. I WANTS TO KNOW WHEATHER PROCEEDINGS U/S 153A ARE VALID ONCE NOTICE IS FILED US 153A/142/143

[DR.MARIAPPAN GOVINDARAJAN]

Your query is not complete. Under Section 153A notice may be issued for assessment on search. Section 153C provides for issue of notice for assessment of third person. This notice may be considered as irrelevant and therefore it may be withdrawn. Whether the second notice issued under section 153A is the same as in the earlier notice or fresh cause of action?

[Deepak Garg]

SIR, WITH REF.TO MY Q.AND REPLY BY YOUR GOOD SELF, DETAILED FACTS ARE NARRATED BELOW

12.10.2006	SEARCH U/S 132 CONDUCTED IN THE CASE OF CLIENT ALONG WITH THE ASSESSE TO RECOVER THE DOCUMENTS OF THE CLIENT I.E. VED PARKASH
12.10.2006	PANCHNAMA DRAWN-DOCUMENTS RELATED TO VED PARKASH RECOVERD AND SEIZED-NO INCRIMINATING MATERIAL RELATED TO PKG RECOVERED/SEIZED
18.10.2007	NOTICE U/S 153A ISSUED FOR A.Y.2001-02 TO 2006-07
04.02.2008	OBJECTION FILED AGAINST 153A AND REGARDING JURISDICTION
15.04.2008	NOTICE U/S 142(1) RECEIVED TO FILE RETURNS
06.05.2008	OBJECTION FILED AGAINST 142(1) AND REGARDING TRANSFER OF JURISDICTION
22.05.2008	NOTICE RECEIVED FROM CIT 2 FOR TRANSFER OF JURISD TO IN AND JURISDICTION WAS TRANSFER ON 04.06.2008
10.07.2008	ASSESSMENT PROCIDING U/S 153A/142(1) FILED
15.07.2008	NOTICE U/S 153C ISSUED AND FILED ON DATED 10.10.2008
10.10.2008	NOTICE U/S 153A ISSUED FOR A.Y.2001-02 TO 2006-07
31.12.2008	ASSESSMENT U/S 153A/143(3) FRAMED
	DEPARTMENT ADMITTED IN RTI APPLICATION THAT NO SERCH WAS CONDUTED IN THE CASE OF PKG.SEARCH WARRANT WAS IN THE NAME OF VP AND PREMISES SEARCHED TO RECOVER THE DOCUMENTS OF VP. HENCE NOTICE U/S 153C ISSUED.WE FILED WRIT PETITION IN P&H HIGH COURT AND A.O.AFTER FILING PROCEEDINGS ISSUED FRESH NOTICES US 153A. TO OUR MIND ALL THE PROCEEDINGS ARE BAD IN LAW AND VOID AB-INITIO.APPEALS ARE PENDING BEFORE CIT APPEALS.

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[wig sinbad]

please go through order in case of Kabul Chawla; citation ; 2015(9) TMI-80 of Delhi High Court.

AI Summary

Validity of 153A notices questioned after 153C withdrawal; reissue may render assessments jurisdictionally defective. Question whether assessment proceedings under section 153A are valid after issuance and withdrawal of a section 153C notice and subsequent reissuance of section 153A; facts show a search targeted a third party, no incriminating material relating to the assessee was seized, objections were filed, section 153C was withdrawn, a fresh section 153A notice issued, and assessments were framed; taxpayer contends proceedings are void for lack of jurisdiction.