2023 (4) TMI 193

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.... filed return of income u/s. 153A on 26.11.2016 declaring loss of Rs. 80,259/-. Thereafter the case was taken up for scrutiny and consequently assessment was framed u/s. 153A r.w.s 143(3) vide order dated 29.12.2016 and the total income was determined at Rs. 4,24,19,740/-. 4. Aggrieved by the order of the AO, the assessee carried the matter in appeal before the Ld. CIT(A) who vide order dated 03.01.2019 in Appeal No. Appeal No.10531/16-17, allowed the appeal of the assessee. 5. Aggrieved by the order of the Ld. CIT(A), the Revenue is now in appeal before the Tribunal and has raised the following effective grounds in ITA no. 2269/Del/2018: 1. On the facts & circumstances of the case the CIT(A) has erred in holding the assessment invalid on the basis of address in search warrant without considering that warrant was duly served upon Shri Pradeep Kumar, who is director of assessee company as acknowledged by him while signing search warrant, and also the Vice President (Corporate Affairs) of Heritage Beverages Pvt. Ltd. situated on address which was mentioned in search warrant. 6. Assessee has also filed the CO. and has raised the following grounds:- 1. The Ld. CIT(A) has grossly....

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....r to the date of search, i.e., AY 2014-15 and just after the date of search, i.e., AY 2015-16 which clearly evidences that at the time of search the address of the appellant was "201H, Gautam Nagar, New Delhi" and not "Plot No, 237-238, Udyog Vihar, Phase-I, Gurgoan". Even the AO though fully in the knowledge of correct address being of Gautam Nagar yet did not bring out any connection of the assessee with the Udhyog Vihar address. In view of these facts, it is conclusively proved that no search was conducted at the premises of the appellant. Therefore, the proceedings us 153A are exfacie illegal, arbitrary and without jurisdiction and hence the assessment order is hereby annulled. 5.4 Since the assessment order has already been annulled, other grounds have become infructuous and therefore, they are not being adjudicated. 11. Aggrieved by the order of Ld. CIT(A), Revenue is now before us. 12. Before us, Ld. DR submitted that the issue raised in the present appeal is covered in favour of the Revenue by the order of the co-ordinate bench of Tribunal in assessee's own case in ITA 2270/Del/2018 for A.Y. 2011-12 order dated 26.07.2022, the copy of aforesaid order was placed on recor....

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....am Nagar , New Delhi" and not "Plot No , 237-238 , Udyog Vihar, Phase- I, Gurgoan". Even the AO though fully in the knowledge of correct address being of Gautam Nagar ye t did not bring out any connection of the assessee with the Udhyog Vihar address. In view of these facts, it is conclusively proved that no search was conducted at the premises of the appellant." 6. We have perused the warrant of authorization u/s 132 of the Income Tax Act, 1961 (Warrant No. 4859) wherein the name of the assessee "MSG Finance India Pvt. Ltd." has been duly mentioned. The relevant part of the warrant of authorization u/s 132 of the Income Tax Act, 1961 is as under: ----------------If summons under sub-section (1) of Section 37 of the Indian Income-tax Act, 1922 or under sub- Section (1) of Section 131 of the Income Tax Act, 1961, or a notice under sub-section (4) of Section 22 of the Income Income-tax Act, 1922, or under subsection (1) of section 142 of the Income Tax Act, 1961 is issued to xxxx , yyyy, zzzz, ,MSG Finance India Pvt . Ltd. , mmmm , gggg...... [name of the person] to produce, or cause to be produced, books of accounts or other documents which will be useful for, or relevant to, ....

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....er: a. The warrant issuing authority has reasons to believe that issue of notice u/s 131 would not result in fruitful outcome. b. The warrant issuing authority has reasons to believe that issue of notice u/s 142(1) would not result in appropriate compliance. c. There is a belief that the assessee has not disclosed taxable income for the taxation purpose. d. There is a belief that the assessee would not disclose taxable income for the taxation purpose. e. There is a reason to suspect that evidences pertaining to such taxable income are kept at dif ferent buildings/premises. f. Hence, the warrant is issued to search any such buildings/premises to enter, indentify, examine, seize, inventorise all such evidences viz. books of accounts, documents, money, bullion, jewellery or other valuable article or thing. 11. From the above, it is very clear that a warrant can be issued in the name of any assessee to search any place where the documents pertaining to the assessee have been kept or are to be found as per the satisfaction of the warrant issuing authority. 12. In the instant case, the warrant has been issued in the name of the assessee and the premises namely "Plot No. 2....