TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 201
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....ke the facts from ITA No.17/PAT/2022 for A.Y. 2011-12 and decide the issue. 02. At the time of hearing, the ld. Counsel for the assessee raised additional ground which are extracted as under: - "1. That on the facts and circumstances of the case, the order of the AO is void ab-initio as the same has been passed on the basis of mechanical and consolidated approval of 153D for all years of search. 2. That on the facts and in the circumstances of the case of the case proceedings-initiated u/s 153C of the Income Tax Act, 1961 is bad in law." 03. The ld. Counsel for the assessee submitted that the issues raised in the additional ground are purely legal issue. The ld. AR further submitted that no verification of facts is r....
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....roup of trust and allied group at Patna. The assessee, Smt. Anita Devi, is related to Satyam Shivam group of cases. Notice u/s 153C of the Act was issued on 13.09.2018, which was complied with by the assessee by filing the return of income on 21.12.2018, declaring total income of Rs.1,72,640/-. Thereafter, notice u/s 143(2) of the Act was issued on 21.12.2018. The questionnaires were issued on 24.09.2018 along with notices u/s 142(1) of the Act. It was observed by the ld. AO that during the course of search assessee had deposited cash of Rs.68,293/- with Punjab National bank, Doctor's Colony, Kankarbagh, patna, which according to the ld. AO could not be explained and accordingly, the same was added to the income of the assessee. The ld. AO ....
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.... 153C of the Act for each assessment year and hence, a consolidated satisfaction note recorded for different assessment years, would vitiate entire assessment proceedings". The said decision of the Hon'ble Karnataka High Court has been upheld by the Hon'ble Supreme Court reported in [2024] 168 taxmann.com 77 (SC)/[2024] 469 ITR 271 (SC)]. The relevant observation of the Hon'ble Karnataka High Court in paras 53 t reads as follows: - 53. Further, satisfaction note is required to be recorded under section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded for different Assessment Years, which also vitiates the entire assessment proceedings. In view of all the....
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....d of remitting the matter to the learned Single Judge." 55. In the totality of circumstances, and also on dwelling in detail with the materials, it reveals that the learned Single Judge has considered all the points and has gone through the reliances facilitated on both sides and has rendered the impugned order, which has been challenged by filing the present appeals. The grounds urged in the appeals preferred by the appellant/Revenue, do not have any substance and the impugned order rendered by the learned Single Judge do not JYOTI suffer from any infirmity and further, no warranting circumstances arise for interference. Consequently, these appeals deserve to be rejected as being devoid of merits." 011. It was further submitted....
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....granted shows that multiple approvals have been granted by ld. JCIT Range-1, Patna dated 27.12.2018 in a single order. On this issue, respectfully following the decision of the Hon'ble Karnataka High Court in the case of Sunil Kumar Sharma, referred to supra, which is also approved by the Hon'ble Supreme Court, as it is noticed that the approvals have been granted by the ld. JCIT Range-1, Patna in a mechanical manner by a single order, therefore, we hold that the approval granted u/s. 153D of the Act by the ld. JCIT Range-1, Patna in the case of the assessee is liable to be quashed and we do so. 015. A further perusal of the approval granted by the ld. JCIT shows that the approval has been granted in a mechanical manner and without appli....
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.... the following cases of Satyam Shivam group -reg. Ref .:- Your office letter F. No. ACIT/CC-2/Satyam Shivam Group/Approval u/s 153D//2018-19/2716 dated 24ª December, 2018 Please refer to the above. 2. I have perused the draft assessment orders in the following cases of Satyam Shivam Group, and the same are hereby approved u/s 153D of the Income Tax Act, 1961, with the following directions :-. - SI No. Name & PAN of the Assessee Assessment Year 1. Shri Sushil Kumar [PAN-ASPPK0802P], A/78, P. C. Colony, Kankarbagh, Patna 2011-12 to 2017-18 2 Smt. Anita Devi [Pan-AKPPD2722B], A/78, P. C. Colony, Kankarbagh, Patna 2011-12 to 2017-18 Shri Sushil Kumar [PAN-ASPPK0802P], A/78, P. C. Colony, Kankarbagh, Patna Smt.....