TaxTMI 
TaxTMI 
2026 (6) TMI 1122
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....in Alankit Group on 18.10.2019, inter alia, leading to recovery of incriminating documents implicating the assessee. Notice u/s 153C was issued to the assessee on 22.03.2022. In the instant case, satisfaction note of the AO of the assessee was drawn on 17.02.2022. The Revenue has premised that date of search would be deemed as 18.10.2019. 5. The assessee had however contended that the ld. AO has recorded his satisfaction on 17.02.2022 and issued corresponding notice u/s 153C on 22.03.2022. It has been argued that in this case, 17.02.2022 would be deemed as date of search and the block of ten years would start from AY 2022-23 and end on AY 2013-14. Thus, AY 2012-13 would not form part of any search case block and hence cannot be assessed u/s 153C of the Act. The assessee had contended before the ld. CIT(A) that the decision of Hon'ble Delhi High Court in the case of Ojjus Medicare (supra) is applicable in its case. The ld. First Appellate Authority concurred and provided relief. 6. The ld. DR placed reliance upon the order of ld. Assessing Officer. 7. The ld. Counsel for the assessee reiterated the arguments taken before the ld. CIT(A) and placed reliance upon the decision ....
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....he date of search in the case of the searched person. The relevant para of the above judgement is as under: "13. We find that there is no dispute on the relevant facts of the case that search and seizure operation u/s 132 of the Act in the case of Koutons was conducted on 19/02/2009 which is relevant to the F.Y. 01/04/2008 to 31/03/2009 and the relevant assessment year is 2009- 10. It is also undisputed that the case of the assessee was centralized by Id. CIT u/s 127 of the Act and the jurisdiction of the assessee from Ward 25(3) to Central Circle 11 was transferred on 16/06/2009, hence previous year would be 01/04/2009 to 31/03/2010 and the A.Y will be 2010-11. On the basis of these facts the contention of the assessee in the additional ground is that the assessment order framed u/s 143(3) of the Act for the assessment year in question is not valid and not maintainable. As per him, the date of search in the case of the present assessee would be the date i.e. 16/06/2009 when documents belonging to the assessee (found during the course of search) were handed over and jurisdiction for framing the assessment was transferred to the AO having jurisdiction for the assessment on ....
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....able assets or books of account belonging to some other person, in whose case the search is not conducted, may be found. In such case, the AO has to first be satisfied u/s 153C, which provides for the assessment of income of any other person, i.e., any other person who is not covered by the search, that the books of account or other valuable article or document belongs to the other person (person other than the one searched). He shall hand over the valuable article or books of account or document to the AO having jurisdiction over the other person. Thereafter, the AO having jurisdiction over the other person has to proceed against him and issue notice to that person in order to assess or reassess the income of such other person in the manner contemplated by the provisions of section 153A. Now a question may arise as to the applicability of the second proviso to section 153A in the case of the other person, in order to examine the question of pending proceedings which have to abate. In the case of the searched person, the date with reference to which the proceedings for assessment or reassessment of any assessment year within the period of the six assessment years shall aba....
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....of the six year or the ten year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification of the starting block for the purposes of computation of the six and the ten year period is governed by the First Proviso to Section 153C, which significantly shifts the reference point spoken of in Section 153A(1), while defining the point from which the period of the "relevant assessment year" is to be calculated, to the date of receipt of the books of accounts, documents or assets seized by the jurisdictional AO of the non- searched person. The shift of the relevant date in the case of a non-searched person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP Aviation and RRJ Securities as well as the decision of the Supreme Court in Jasjit Singh. The aforesaid legal position also stood reiterated by the Supreme Court in Vikram Sujitkumar Bhatia. The submission of the respondents, therefore, that the block periods would have to be reckoned with reference to the date of search can neither be countenanced nor accepte....