TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 99
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.... sake of convenience. (i) Grounds of appeal of ITA no. 3972/Del/2017 for Assessment Year 2007-08 : "Jurisdictional Ground: Proceedings u/s 153C are void ab initio 1. That as per proviso to section 153C, 6 years have to be reckoned from date of recording of satisfaction note i.e. 10.03.2014 which falls in F.Y. 2013-14 i.e. A.Y. 2014-15 accordingly preceding six years i.e. A.Y. 2008-09 to 2013- 14 can only be assessed u/s 153C and present assessment framed u/s 153C for A.Y. 2007-08 is time barred, illegal, void-ab-initio and requires to be declared as nullity. 2. That as per documents described in beginning of the order (Para 2) which are purportedly seized from search operation on another person, same as replied to AO during asses....
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.... Assessment Year 2008-09 : " Jurisdictional Ground: Proceedings u/s 153C are void ab initio 1. That as per documents described in beginning of the order (Para 2) which are purportedly seized from search operation on another person, same as replied to AO during assessment are duly disclosed and do not give rise to any undisclosed income duly objected before AO (reply dated 11/12/2014 disposed on 16/12/2014), and sans any undisclosed income emanating out of seized documents which is further fortified from final order where none of the addition has any semblance with seized documents, accordingly, notice issued u/s 153C, order passed u/s 153C and Id CIT-A order all becomes bad in law and requires to be quashed. 2. That purported satis....
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....cuments which is further fortified from final order where none of the addition has any semblance with seized documents, accordingly, notice issued u/s 153C, order passed u/s 153C and Id CIT-A order all becomes bad in law and requires to be quashed. 2. That purported satisfaction note recorded on 10/03/2014 is not valid in eyes of law as same does not meet the mandatory criteria stipulated u/s 153C of the Act; 3. That notice issued u/s 153C, order passed u/s 153C and subsequent order passed by Ld CIT-A are all bad in law for want of jurisdiction and requires to be quashed. On Merits 4. That without appreciating mandatory jurisdictional requirement of presence of incriminating material, addition is made by the Ld AO in assessment ....
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....ubsequent order passed by Ld C1T-A are all bad in law for want of jurisdiction and requires to be quashed. On Merits 4. That without appreciating mandatory jurisdictional requirement of presence of incriminating material, addition is made by the Ld. AO in assessment order which is mechanically confirmed by CIT-A without adverting to inundated binding jurisprudence available on the subject, which addition without having any linkage with search based "incriminating'' material, requires to be deleted in limine. 5. That Id CIT-A made manifest error of law and facts in sustaining the addition made by Ld AO in impugned order which suffers from serious debility and is not in accordance with law and is arbitrary, invalid and unsustainable ....
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.... 5. That without appreciating mandatory jurisdictional requirement of presence of incriminating material, addition is made by the Ld AO in assessment order which is mechanically confirmed by CIT-A without adverting to inundated binding jurisprudence available on the subject, which addition without having any linkage with search based "incriminating" material, requires to be deleted in limine. 6. That Id CIT-A made manifest error of law and facts in sustaining the addition made by Ld AO in impugned order which suffers from serious debility and is not in accordance with law and is arbitrary, invalid and unsustainable in eyes of law." (vi) Grounds of Appeal of ITA no. 3977/Del/2017 for Assessment Year 2012-13 : " Jurisdictional Ground....
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....on made by Ld AO in impugned order which suffers from serious debility and is not in accordance with law and is arbitrary, invalid and unsustainable in eyes of law." (vii) Grounds of Appeal of ITA no. 3978/Del/2017 for Assessment Year 2013-14 : " Jurisdictional Ground: Proceedings u/s 143(3) are void ab initio 1. That since purported satisfaction note is recorded on 10.03.2014 which falls in F.Y. 2013-14 i.e. A.Y. 2014-15, as per proviso to section 153C the six years block which will be assessed u/s 153C, will start from A. Y. 2008-09 to 2013-14, accordingly assessment framed for A.Y. 2013-14 in present case u/s 143(3) is void-ab-initio as it should have been assessed u/s 153C. (Copy of satisfaction note is enclosed herewith.) O....