2019 (7) TMI 1030

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....2009-10, 2012-13 and 2013-14. Since the grounds raised in these appeals are common, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. 2. Ground No.1 & 2 are related to the issue of notice u/s 153C of the Income Tax Act, 1961 (in short 'Act'). In the instant case search and seizure operation was conducted in the case of M/s G.S.L.Educational Society, Rajahmundry on 25.07.2013. As per the assessment order, during the course of search operations, certain incriminating material was found relating to the assessee at the residence of Sri Adapa Rambabu, Accountant of the Society whose residence was also covered u/s 132 of the Act. Subsequently, search was conducted in the resid....

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...., the Ld.AR filed paper book and taken our attention to Column A of panchnama dated 12.09.2013 , wherein, it was mentioned that warrant was issued on GSL Educational Society, Rajahmundry, Sri Pattapagalu Venkata Rao, the assessee. The Ld.AR further submitted that a search u/s 132 was conducted on 12.09.2013 in the case of the assessee as evidenced from panchnama dated 12.09.2013 and argued the AO ought to have initiated the proceedings u/s 153A, but not u/s 153C of the Act. The Ld.AR submitted that the notice u/s 153C is invalid, hence, requested to quash the notice and allow the appeal of the assessee. 4. On the other hand, the Ld.DR argued that search conducted in the case of the assessee is consequential, hence, the AO rightly invoked....

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....s 153C. Accordingly, we uphold the action of the AO in issuing the notice u/s 153C of the Act and dismiss the assessee's appeal on this ground. 5.1. The next contention of the assessee is that in the instant case, the time limit for issue of notice u/s 143(2) was expired for all the impugned assessment years and no addition is permissible without the incriminating material. The details of the return of income filed and the time limit for issue of notice u/s 143(2) are furnished as under : A.Y. Date of Filing the Return of Income Time Limit for issue of notice u/s 143(2) 2009-10 30.10.2009 30.09.2010 2012-13 23.03.2013 30.09.2013 2013-14 19.10.2015 30.09.2016 The Ld.AR submitted that the seized mater....