TaxTMI 
TaxTMI 
2026 (1) TMI 231
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.... years 2018-19 & 2019-20 except for the figures: 1. "That under the facts and circumstances, SAT Note being fatally defective including single consolidate SAT Note for A.Y.14-15 to A.Y.20-21, makes the impugned proceedings u/s.153C illegal and unsustainable in law. 2. That under the facts and circumstances, the approval of Addl. CIT u/s.153D is not as per law, hence the asstt. order is not sustainable. 3. That under the facts and circumstances, in the absence of mandatory certificate u/s 65B of the Indian Evidence Act, 1872 and further in the absence of providing the same before using the material allegedly taken out from electronic devices, the whatsapp chat taken from the mobile of Sh. Niraj Kr. cannot be used f....
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....on note recorded in the case of the searched person the AO has no jurisdiction to complete the assessment in the case of the assessee u/s 153C of the Act and reliance was placed on the decision of the Hon'ble Karnataka High Court in the case of Pr. CIT vs. Smt. G. Laxmi Aruna (2023) (150 taxmann.com 107). Ld. Counsel further submitted that the SLP filed by the Revenue against this judgment of the Hon'ble Karnataka High Court was also dismissed by the Hon'ble Supreme Court in PCIT vs. G. Laxmi Aruna (2024) (159 taxmann.com 183) (SC). 3. Ld. Counsel for the assessee also made the following submissions: 4. On the other hand, the Ld. DR strongly placed reliance on the orders of the authorities below. Ld. DR also placed reliance on the dec....
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....see for the AY 2018-19 is bad in law and without jurisdiction since the satisfaction note was not recorded by the Assessing Officer of searched person. Accordingly, we quash the assessment order passed u/s 153C of the Act for the AY 2018-19. Since we have quashed the assessment on lack of jurisdiction of the AO the other technical grounds raised by the assessee are left open. 6. Coming to the appeal for the AY 2019-20, the grounds taken by the assessee are identical to the grounds raised by the assessee for the AY 2018-19 and the decision taken therein shall apply mutantis mutandis to the appeal for the AY 2019-20. We order accordingly. 7. In the result, appeals of the Assessee are partly allowed as indicated above. Order pronounce....
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....6 to 2010-11 and a notice under section 143(3) for assessment year 2011-12 - Assessments were concluded and income of assessee was assessed - Tribunal set aside assessment order and held that there was no satisfaction recorded by Assessing Officer of searched person, which is mandatorily required for issuing a notice under section 153C - High Court by impugned order held that recording of satisfaction note is pre-requisite and same must be prepared by Assessing Officer before he trensmits record to other Assessing Officer who has jurisdiction over such other person under section 153C and since In Instant case satisfaction note was not recorded by Assessing Officer of searched person, Tribunal had rightly quashed assessment on account of lac....