TaxTMI 
TaxTMI 
2022 (12) TMI 1359
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....ese years by common order dated 21st February, 2020. 02. Similar orders were passed for other three assessment years which are also under challenge. 03. In all these appeals, the assessee has raised an additional ground of appeal common to all four assessment years. The additional ground is as under:- "On the facts in law, the learned Assessing Officer erred in invoking the provisions of Section 153(3) of the Income-tax Act, 1961 for framing the assessment under Section 143(3) read with section 153C of the Income-tax Act, 1961), inspite of the fact that the alleged incriminating evidences were neither seized nor requisitioned in the course of search action under Section 132, but were impounded during the survey action under Section 133A....
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....o carried out on 31st July, 2014 in Ameya Group of cases. The survey under Section 133A of the Act was carried out and documents were impounded showing cash transactions belonging to the assessee. On perusal of such impounded documents at premises of 1st Floor, Narsinh Smruti Building, Gaothan, Virar (W), Mumbai, it was seen that some of the papers belong to the assessee and having a bearing on the determination of total income of the assessee. The relevant assessment years were 2011-12 to 2014-15. Accordingly, after recording the satisfaction note a notice under Section 153C of the Act was issued on 30th September, 2015 by A.Y. 2009-10 to 2014-15. The assessee was also provided the copies of the statements recorded on 23rd March, 2015. The....
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....e, now assessee is in appeal before us. 010. On the additional ground, the learned Authorized Representative submitted that the alleged incriminating evidence on which the addition is made were not seized in the case of search action under Section 132 of the Act, but these are the documents impounded during the survey under Section 133A of the Act and therefore, all these four assessment orders passed under Section 143(3) read with section 153C of the Act are not valid. The correct course of action would have been to make the assessment under Section 143(3) or under Section 147 of the Act. The crux of the argument was that the assessment is framed on the basis of documents impounded during the course of survey under Section 133A of the Act....
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.... the assessment orders at page no.1 and 2 in Para no.1 and at page no.4 in Para no.7.1, the learned Assessing Officer specifically referred to the survey action at the above address and impounded incriminating document found during the course of survey which is the basis of addition under Section 69C of the Act. It is also admitted fact that no search under Section 132 of the Act was carried out at the premises i.e. ground floor and first floor of Narsinh Smruti Building, Gaothan, Virar (W), Mumbai, where the evidences were found, based on which the addition under Section 69C of the Act is made for all these four years u/s 153C of the Act. satisfaction note dated 30th September, 2015, recorded under Section 153C of the Act is also produced ....