TaxTMI 
TaxTMI 
2019 (6) TMI 446
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....ioner which is a limited Company, has challenged the Notice dated 27th April, 2018 issued by the Respondent Deputy Commissioner of Income Tax, under Section 153C of the Income Tax Act, 1961 ("the Act" for short). 3. The Petitioner is engaged in the business of manufacturing and trading in engineering machines. A search operation was carried out against the person other than the Petitioner and an action was initiated by the Department in terms of Section 153C of the Act, on the ground that incriminating material was found during such search against the person other than the searched persons. Earlier the Petitioner had filed the Writ Petition bearing No.3626 of 2018 and connected Petitions, challenging these Notices under Section 153C of the....
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....g, the Department had no incriminating material found during the search for all assessment years except assessment year 2009- 10, for which the Petitioner has in any case not filed the Petition. Even when such an objection was raised before the Assessing Officer, he ignored the same and proceeded to pass assessment orders on the basis of invalid authorization. In support of this contention, he relied on the decision of the Supreme Court in the case of Commissioner of Income Tax-III, Pune V/s. Sinhgad Technical Education Society [2017] 84 taxmann.com 290 (SC) to contend that no additions can be made in assessment pursuant to Section 153C of the Act, if no incriminating material for the relevant assessment year is found during the searc....
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....of co-relation between addition made and the material found during such search. 7. In the case of Commissioner of Income Tax V/s. Vijaybhai N. Chandrani [2013] 357 ITR 713 (SC), the Department had filed an Appeal against the Judgment of the Gujarat High Court setting aside the proceedings under Section 153C of the Act on the ground that no incriminating material belonging to the Assessee was found during the search. The Supreme Court reversed the Judgment of the High Court observing that the High Court ought not to have entertained the Writ Petition and should have directed the Assessee to file Reply to the Notices and upon receipt of a decision from the assessing authority, if for any reason it is aggrieved by the said decision, to questi....