2015 (12) TMI 1653

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....re in appeal before us against the order of the Ld. CIT(A) in confirming the disallowances and the consequential additions made by the A.O. under section 143(3) read with section 153C of the I.T. Act and also against the confirmation of the order of the A.O. passed under section 154 of the I.T. Act. 2. In the appeals against the assessment order under section 143(3) read with section 153C i.e., in ITA.Nos.1082/Hyd/2014 to ITA.No.1087/Hyd/2014 and ITA.No.1091/Hyd/2014, the assessees have raised grounds of appeal against the additions confirmed by the Ld. CIT(A) and also have raised additional grounds of appeal challenging the validity of the proceedings under section 153C of the I.T. Act. Ground Nos. 16 and 17 are against the invocation o....

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....nducted in the MBS Jewellers Pvt. Ltd., group of cases on 11.03.2010. During the course of search, books of accounts, documents & other loose sheets were found and seized. As per the seized documents, pages 03 to 09 of Annexure A/PCG/Res/01 relates to Mrs. Reena Peterson w/o. R. Peterson proceedings u/s.153C is initiated. Put up Notices u/s.153C & 142(1) of the IT Act." 3. Similar order sheet entries are also made in the case of other assessees as well. From these notings, it is seen that the proceedings under section 153C are initiated only because there were certain material documents seized during the course of search in the case of MBS Jewellers P. Ltd., and certain pages therein relate to the assessees herein. There is no s....

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....king jurisdiction and it is not a mere formality because recording of satisfaction postulates application of mind consciously as the documents seized must be belonging to the any other person other than the person referred to in section 153A. It was contended that the same Assessing Officer was involved in the matter. This fact does not dispense with above requirement. It is settled position of law that when a thing is to be done in one particular manner under law this has to be done in that manner alone and not other way. The Tribunal has correctly followed the principle. There was no element of law to be decided. [Para 7). The appeal was dismissed accordingly. [Para 9]" 4. Respectfully following the judgment of the ju....