2023 (11) TMI 645

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....s may not detain us long, as the issue is covered by several decisions of the Coordinate Benches as well as the jurisdictional High Court. 2. The brief facts are that a search and seizure operation was carried out at the various premises of Bajaj Group and its associates, and the Directors (hereinafter referred as the Bajaj Group of Cases) on 20.4.2017. Various documents - books of accounts were found and seized and statements of various persons came to be recorded. 3. It appears that there was an order of centralization passed by the concerned Principal Commissioner of Income Tax u/s. 127 of the Income Tax Act, 1961 ('Act' in short). It further appears that the Assessing Officer (AO) of the searched persons recorded his 'satisfaction' th....

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.... that initially certain grounds have been raised on merits challenging the orders passed by the Ld. CIT(A). The appellants have now filed applications for introducing additional ground of Appeal, which is based on the CBDT Circular No. 19/2019 dated 14.8.2019 claiming therein that the Ground raised is a pure question of law for which the foundational facts are already on record. 6. We have heard the parties and perused records. 7. In so far as the introduction of additional ground based on CBDT Circular dated 14.8.2019 is concerned, we find that it is a question of law which is based on the material which is already on record and, therefore, the introduction of the additional ground deserves to be allowed. A useful reference in this regar....

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....ondences as well as the orders passed. Para 3 of the Circular sets out, exceptional circumstances, in which such communications may be issued manually, with the rider that this shall be done only after recording reasons in writing in the file and with the prior written approval of the Chief Commissioner/Director of Income Tax. Para 4 of the Circular provides that any communication which is not in conformity with the requirement of Para 2 and Para 3 shall be treated as invalid and shall be deemed to have never been issued. 10. In the present case, it is not in dispute and otherwise, it is a matter of record that the order of the Assessing Officer does not bear any DIN. 11. It is not necessary to multiply authorities on the point. However, t....