2016 (8) TMI 1278

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....under Section 260A of the Income Tax Act, 1961 ("the Act") challenge the common order dated 23 May 2013 passed by the Income Tax Appellate Tribunal ("the Tribunal"). The impugned order relates to Assessment years 2001-02 and 2002-03. Therefore, the two appeals from the common impugned order dated 23 May 2013. 2. Mr. Suresh Kumar, learned Counsel for the Revenue, urges the following two identical ....

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....ointed out that there was no search under Section 132 of the Act but only a survey under Section 133A of the Act. Consequently, the entire proceedings of assessing the Respondent Assessee under Section 153A of the Act, is without jurisdiction. On the direction of the Tribunal, the Revenue produced a communication from Deputy Commissioner of Income Tax dated 2 January 2013 that no search was conduc....

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....To same effect is the decision of the Orissa High Court in Siksha "O" Anusandhan v. Commissioner of Income Tax And Others 2011] 336 ITR 112 (Orissa), wherein, the High Court has observed as under : " The provisions of section 153A make it clear that only in the case of a person where a search is initiated under section 132 or books of account or other documents or any assets are requisitioned un....

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....erson. In a case where there is no initiation of search as contemplated under section 132, the basic condition for issuance of notice under section 153A does not exist. In order to assume jurisdiction to assess a person under section 153A, there must be initiation of a valid search in respect of such person under section 132 of the Incometax Act, 1961. The word "person" appearing in section 132 an....