2021 (10) TMI 1158

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.... or requisition) of the Income Tax Act, 1961 (the said Act) on the ground that the notice has been issued without jurisdiction. According to petitioner, there is no incriminating material in possession of the assessing officer and any notice under Section 153A can be issued only on the basis of incriminating material discovered during the course of the search. 2. We have considered the notice dated 29th November 2018 which is impugned in this petition. The notice is very very brief and is bereft of any particulars. The same reads as under : PAN AY : Dated : Notice No.: AAACS9177M 2012-13 29/11/2018 ITBA/AST/S/153 A/2018 - 2019/10 13898034(1) Sir/Madam/M/s., In pursuance of provisions of section 153A of the Income Tax Act, 19....

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....d by Mr. Chhotaray. Section 153A is couched in mandatory language once there is a search, the assessing officer has no option but to call upon the assessee to file the returns of the income for the earlier six assessment years. Although Section 153A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post-search material or information available with the assessing officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section 153A only on the basis of seized material. 5. Issuance of a show cause notice is the....

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....criminating material found/seized during the search based on which the notice has been issued. Mr. Chhotaray states that such material has been given later. We are not going into that aspect at this stage because what we find is that the notice issued under Section 153A is bereft of any material. Nothing prevented respondent from mentioning in the notice the basis for issuing the notice under Section 153A so that petitioner could comply with the same as prescribed. 7. In the circumstances, the notice dated 29th November 2018 impugned in this petition is quashed and set aside. We do not make any observation on the merits of the case. Respondent may issue fresh notice under Section 153A and word it suitably, as advised so that petitioner may....