TaxTMI 
TaxTMI 
2018 (8) TMI 1246
X X X X Extracts X X X X
X X X X Extracts X X X X
....n other person only possible legal course of action is to initiate the proceedings u/s 153C which is not validly done in the instant case as per conditions prescribed under the Act, so entire proceedings including orders passed by Ld AO and Ld CIT-A are invalid. 1.1 That order passed by Ld AO and Ld CIT-A are bad in law and void ab initio in as much as no where assessee has been communicated any available satisfaction note recorded u/s 153C by the AO of the searched person in the assessment of searched person for alleged documents found during search and for want of valid satisfaction note u/s 153C, entire proceedings including orders passed by Ld AO and Ld CIT-A are invalid. 1.2 That order passed by Ld AO and Ld CIT-A are bad in law and void ab initio in as much as statement recorded purportedly u/s 132(4) of assessee, and material impounded u/s 132 as referred extensively in impugned orders were not recorded and obtained during search action on the assessee u/s 132 and accordingly without valid action u/s 153C, entire proceedings including orders passed by Ld AO and Ld CIT-A are invalid. Further, at the time of search assessee was not well and said statement was recorded in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he assessee in his return. In appeal Ld CIT(Appeals)-IV, Kanpur confirmed the addition on the basis of finding in the assessment order.In the aforementioned background, challenge before us is not only to the addition but to the entire proceedings on account of valid jurisdiction of the Ld AO passing the order. 4. Heard both the sides, perused material on record and considered thelegal aspects. 5. The Ldcounsel for the appellant assessee referred to the assessment order and submitted that AO,though has mentioned that a search was conducted at the premises of Eminent & Dynamic Group, including premises of the assesee, but it wasnowhere specifically mentioned that the assessee was also covered in the said search. As regards, the premises of the assessee he drew our attention to assessee's submission, in centralization proceeding U/s 127 (APB/ 9) wherein vide para 2,assessee specifically submitted as under - "Search operation conducted on 18/11/2013 on the premises of B-26 New Agra, Agra allegedly belonging to Pankaj Agarwal who is said to be the director in the group companies of Eminent & Dynamic, assessee is unaware of the fact that under what circumstances the above named perso....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ld DR has not disputed the fact that no search warrant was issued u/s 132(1) on the assessee in the search conducted 12/11/2013 on Eminent & Dynamic group. 8. Section 153A of the Act reads as under - "153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149,section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years [and for the relevant assessment year or years] referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ich search is conducted or requisition is made. Explanation 2.-For the purposes of the fourth proviso, "asset" shall include immovable property being land or building or both, shares and securities, loans and advances, deposits in bank account.] (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Principal Commissioner or Commissioner: Provided that such revival shall cease to have effect, if such order of annulment is set aside. Explanation. -For the removal of doubts, it is hereby declared that, - (i) save as otherwise provided in this section, section 153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax s....