TaxTMI 
TaxTMI 
2023 (4) TMI 1099
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.....A. Nos. 1557 & 1558/DEL/2019 (A.Y 2009-10 and 2010-11):- 2. The assessee has raised the following common ground of appeal:- "1. That the direction issued under section 150 of the Income Tax Act, 1961 by the ld. CIT (Appeals) in para 4.7 of his order, is illegal being outside the scope of the aforesaid provisions in view of the various judicial decisions and therefore needs to be quashed." I.T.A. No. 12829/DEL/2019 :- 3. The Revenue has raised the following substantive grounds of appeal :- "1. The order of Ld. CIT(A) is not correct in law and facts. 2. That on facts and circumstances of the case, the Ld. CIT(A) has erred in holding that the assessing officer could not issue notice u/s 153C of the I. T. Ac....
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....same has been added to the total income of the assessee u/s 68 of the Act. 5. Aggrieved by the assessment order dated 30.12.2017, the assessee preferred an appeal before the ld CIT(A). The ld CIT(A) found that date of writing satisfaction note/ handing over of the relevant material being 14.10.2016, the assessment year in which the date of handing over of the relevant material falls would be AY 2017-18, therefore, the block period for issuing notice u/s 153C read with section 153A would be form AY 2011-12 to AY 2016-17 (6 AYs immediately preceding year 2017-18). Consequently, held that the notices issued u/s 153C for AY 2009-10 and 2010-11 were beyond mandate of the law and quashed the assessment order. 6. Aggrieved by the order of qu....
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.... law for AY 2009-10 in view of the amendment to section 153C of the Act, thus, the ld CIT(A) committed error in quashing the assessment order passed u/s 153C read with section 143(3) of the Act. The ld DR further submitted that in view of the amendment to section 153C made by the Finance Act, 2017 which is effective from 01.04.2017 and since the notice issued u/s 153C dated 18.10.2016 which is prior to the amendment in the provision to section 153C of the Act, thus, the ld CIT(A) has committed error in deleting addition of Rs. 1,60,00,000/- made by the AO on account of unexplained cash credit u/s 68 of the Act. 10. Ld. Counsel for the assessee submitted that the satisfaction note for initiating the proceeding u/s 153C by the AO having ju....
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....139, section 147, section 148, section 149, section 151 and section 153, in the case of a 17 where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day person of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this Act shall, 78so far as may be, apply accordingly as if such retu....
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....ue notice and assess or reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made and for the relevant assessment year or years referred to in subsection (1) of section 153A :" The provisions of Sec.153C of the Act, shown in bold letter and underlined as given above were substituted by the Finance (No.2) Act, 2014 w.e.f 1.10.2014 for the following words "and that Ass....
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....e Section 153A and 153C came into effect). In the present case, date of search is post- amendment of Section 153A and 153C i.e. on 10.03.2015 therefore, the above case laws relied upon by the ld CIT(A) are not applicable to the case in hand. Therefore, in our considered opinion, the ld CIT(A) has committed an error in quashing the assessment order. Since, the ld CIT(A) has not decided the issues involved in the appeal on merit, we deem it fit to direct the ld CIT(A) to decide the appeal on merit. Accordingly, by upholding the validity of proceedings u/s 153C of the Act on the legal issue and we direct the ld CIT(A) to decide the appeal filed by the assessee on merit after hearing the assessee. 16. In the result, appeal filed by the Reven....