2020 (9) TMI 35

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....learned standing counsel appearing for the Revenue. We have also perused the orders appended to the appeal memorandum and annexures referred to thereunder. 3. The search action under section 132 of the Income-tax Act, 1961 (for short "Act") was conducted in the case of M/s. Corporate Leisure and Property Development (P.) Ltd. on August 26, 2009. Consequent to the same a notice under section 153A of the Act came to be issued to the assessee on June 1, 2010. In response to the same, the assessee filed the return of income for the assessment years 2005-06, 2006-07 and 2007-08 on September 30, 2011 declaring the income at Rs. 99,863, Rs. 20,32,716 and Rs. 9,49,060. The same was processed by the Assessing Officer under section 143(3) read wit....

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....led by the Revenue and set aside the order of the Commissioner of Income-tax (Appeals) and remitted the matter back to the Commissioner of Income-tax (Appeals) to adjudicate the matter on merits. Hence, this appeal. 6. It is the contention of Smt. Vanaja, learned counsel appearing for the assessee that assessment proceedings is to be quashed as void and bad in law, since there was no search warrant issued to the assessee under section 132 of the Act, which is mandatory for issuing notice under section 153A of the Act and initiating proceedings to pass the assessment order. Hence, she has prayed for substantial questions of law being framed as indicated in the appeal memorandum with a further prayer to answer the same in favour of the ass....

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.... on perusal of the entire records we are of the view, there cannot be any dispute to the proposition sine qua non for issuing notice under section 153A of the Act there should be a warrant of search in the name of an assessee to whom such notice is issued. It is not in dispute in the facts obtained in the instant case, that no search warrant was issued in the name of the appellant-assessee. The purported notice issued under section 153A of the Act dated June 1, 2010, which is appended to the written submissions of the assessee filed before the Appellate Tribunal would disclose that caption of the notice is styled as "notice under section 153A of the Income-tax Act, 1961", whereas in the text or body of the notice the Assessing Officer has p....

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....bunal has rightly relied upon the judgment of this court in the case of Micro Labs referred to herein supra. 9. At the cost of repetition when the notice dated June 1, 2010 is perused it would establish though heading is under section 153A of the Act, the Deputy Commissioner of Income-tax has categorically stated in the said notice that he proposes to assess the appellant's income under section 153C of the Act. Juxtaposing the contents of the notice dated June 1, 2010 with the satisfaction note, it is clear that notice is not one under section 153A of the Act, but one under section 153C of the Act. The copy of the said notice has been received by the appellant and the appellant having full knowledge of the fact that the Deputy Commis....