TaxTMI 
TaxTMI 
2026 (7) TMI 1794
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.... Years 2019-20, respectively. 2. Since the above captioned appeals were heard together and the facts in issues are identical, all these appeals are being disposed off by this common order for the sake of convenience and brevity. We take the ITA 407/Del/2026 in the case of Antal Expo Fab Pvt Ltd as the lead case. ITA No. 407/Del/2026 for A.Y. 2018-19 (Antal Expo Fab Pvt Ltd) 3. The assessee has raised the following grounds of appeal: 1. Additional ground - The Ld. CIT(A)-24 has erred in law as well as on facts in confirming the assessment order u/s. 153C passed by Central Circle-5, Delhi, which was time barred as per time limit provided by first limb of clause (ii) of third proviso to section 153B(1), since A.O. of the searched party and assessee is the same. 2. The Ld. CIT(A)-24, has erred in law as well as on facts in confirming the assessment order u/s. 153C passed by Central Circle-5, Delhi, based on the basis of omnibus satisfaction note without identifying year-wise incriminating material relatable to assessee, having no reference of any amount or year. 3. The Ld. CIT(A)-24 has erred in law as well as on facts in confirming the assessment or....
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.... facts in confirming the assessment order passed u/s. 153C by Central Circle-5, relying only on statement of Shri Sumit Jindal u/s. 131, to make additions of Rs. 51.03 lakhs to the income of the assessee without giving opportunity of cross examination. 12. The Ld. CIT(A)-24 has erred in law as well as on facts in confirming the assessment order u/s. 153C passed by Central Circle-5, without providing the copy of certificate obtained u/s. 65B(4) of the Indian Evidence Act, 1872 for relying on seized material in the form of soft data. (Para 5 line 11 of Assessment Order) 13. The Ld. CIT(A)-24 has erred in law as well as on facts in confirming the addition made in the assessment order passed by Central Circle-5 without telling that what else the assessee should give in evidence to prove the genuineness of the transactions. 14. The Ld. CIT(A)-24 has erred in law as well as on facts in confirming the assessment order passed by Central Circle-5, by issuing notice u/s. 153C. No notice can be issued u/s. 153C after 01.04.2021 for all the assessment years in terms of sub section (3) of section 153C. 15. The Ld. CIT(A)-24 has erred in law as well as on fact....
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....minating material relatable to the assessee, having no reference of any amount or year. The ld AR contended that such a satisfaction note is not a valid satisfaction note which vitiated the assessment made under section 153C of the Act. The ld AR relied on the following decisions: 1. DCIT v Sunil Kumar Sharma [2025] 180 taxmann.com 293(SC) dated 27.10.2025 (Consolidated) 2. Rakesh Trisal vs DCIT Central Circle -27, Delhi dated 26.02.2026 ITA No. 5760/DEL/2025 and No. 5761/DEL/2025 (Consolidated Satisfaction Note) 3. Seema Agarwal vs DCIT Central Circle -27, Delhi dated 26.02.2026 ITA No. 5979-5981/Del/2025 (Consolidated satisfaction note) 4. Praveen Garg vs DCIT (ITA No. 5994/Del/2025) dated 25.02.2026 (Consolidated satisfaction note) 5. Sh. Sudesh Gahlot vs DCIT ITA No. 4338/Del/2025 dated 20.02.2026 (Consolidated) 6. Shyam Gupta vs DCIT(ITA No's 3134 to 3137/Del/2025) dated 25.02.2026 (Defective Satisfaction note) 7. ACIT vs Kishore Kumar Sharma [2025] 178 taxmann.com 661 (SC) dated 04.09.2025 (Defective Satisfaction note) 8. Per contra, Learned DR Relied on the orders of the AO and CIT(A). 9. We have heard ....
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....s. 153C of the Act. Accordingly, notices u/s. 153C of the Act, are issued for AY 2013-14 to 2019-20. Sd/- DCIT CC-05, New Delhi (AO of 'any other person' as per the section 153C of the Act) 13.07.2021 M/s Antal Expo Fab Pvt Ltd (AAPCA4837P) Satisfaction Note with regard to documents and other materials found and seized during the search and seizure proceedings at the premises of Sh. Sumit Jindal at Room No. 212, 2605, 2nd floor, Naya Bazar, Delhi Date of search-31.10.2018 A search and Seizure action u/s. 132 of the Act was conducted on 31.10.2018 in the case of Sh. Sumit Jindal at Room No. 212, 2605, 2nd floor, Naya Bazar, Delhi. On perusal of the Busy Win data seized as Annexure of A I it is noticed that information contained in A-1/Busy Win/Data2/Comp0004 relates to M/s Antal Expo Fab Pvt Ltd (AAPCA4837P). Information contained in soft data present in the above hard disk as Busy Win and other documents also relates to Shri Gopal Textiles. A careful analysis of seized documents and provisions of section 153C of the Act, I am satisfied that these documents relate to M/s Antal Expo Fab Pvt Ltd (....
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....ficer of searched person Sh. Sumit Jindal have been examined. After examination of such soft data I am satisfied that the above data have a bearing on the determination of the total income of M/s Pujit Fashion Hub Pvt Ltd (AAJCP1749H). Therefore, I am satisfied that M/s Pujit Fashion Hub Pvt Ltd is covered u/s. 153C of the Act. Accordingly, notices u/s. 153C of the act, are issued for ΑΥ 2013-14 to 2019-20. DCIT CC-05, New Delhi (AO of 'any other person' as per the section 153C of the Act) 11. From the perusal of the above satisfaction notes by the assessing officer of the assessee's, who are the person 'other than the searched person', we find that it is an omnibus satisfaction note which has not identified the year wise incriminating materials that pertains/relates to the assessee. The satisfaction note also doesn't record the amount of income that is proposed to be taxed as income of the assessee with reference to the assessment years to which the materials/documents pertain/relates to. It is also an uncontroverted fact, as reflected from the perusal of the satisfaction notes, that the AO has failed to record as to how....