2023 (1) TMI 574

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....the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT (SS)A Nos.39 to 45/CTK/2008 for the Assessment Years (AYs) 2000-01 to 2006-07. 2. The question sought to be urged by the Revenue in these appeals for consideration of this Court is whether ITAT was justified in holding that the proceedings initiated against the Respondent-Assessee under Section 153A of the Income Tax Act, 1961 (Act) was without jurisdiction inasmuch as there was no search warrant at all issued preceding the search conducted in the residential and office premises of the Respondent? 3. This is not the first round of litigation concerning the Respondent-Assessee for the aforementioned years. In fact, this is the second round of litigation. 4. The b....

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.... the Respondent-Assessee. 9. Aggrieved by the aforesaid order of the ITAT, the Assessee came before this Court in appeal which came to be decided by a Division Bench of this Court in Siksha "O" Anusandhan v. Commissioner of Income Tax, Orissa (2011) 336 ITR 112. This Court noted that from the order of the ITAT it was not clear whether the Revenue had produced the relevant search records and whether the ITAT had been able to verify therefrom whether in fact there was search warrant. It was held by this Court that the matter should not have been remitted by the ITAT to the CIT(A) for adjudication of the additional ground without undertaking the aforementioned exercise. As a result, the order of the ITAT was set aside by this Court and the ....