TaxTMI 
TaxTMI 
2026 (8) TMI 687
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....961 (hereinafter referred to as 'the Act') for the Assessment Years (AYs) 2013-14 to 2017-18 respectively. 2. There is a delay in filing the present appeals ranging from 25 days to 390 days. Separate applications for condonation of delay have been filed, wherein, negligence on the part of the consultant of the assessee has been alleged. Though, the reasons cited in the said applications are somewhat, general and vague, however, considering the peculiar facts and circumstances of the case, and in the interests of justice, the delay in filing the appeal is hereby condoned. 3. The sole issue involved in all the appeals is as to whether the Assessing Officer (hereinafter referred to as "the AO") was justified in reopening the assessment f....
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....e provisions of Section 147 of the Act. He in this respect has submitted that firstly, there is no allegation that the documents seized from the searched person were incriminating, having any bearing on the income of the assessee; secondly, even, if it is assumed that the said documents, in view of the AO of the assessee had any bearing on the income of the assessee for the assessment years under consideration, even then the proper course of the AO was to proceeded u/s 153C of the Act and not u/s 147 of the Act. He, therefore, has pleaded that the impugned assessment orders passed u/s 147 of the Income Tax Act were not sustainable. 4.2 At this stage, it is pointed out here, that in respect of the above submissions of the Ld. AR, a report....
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....d it is obvious that the said material was forwarded to the AO of the assessee only because the said material either belonged to or pertained to the assessee. This fact is further verified from the reasons recorded by the AO of the assessee, wherein, he has noted that in the seized material, there were certain transactions recorded, which were allegedly done by the assessee with Shri Vipul Jasoliya. Therefore, so far as the requirement on the part of the AO of the searched person was concerned, that had been duly complied with by the AO of the searched person. A perusal of the provision of Section 13C of the Act would reveal that the only requirement on the part of the AO of the searched person is that if, he is of the view, that the materi....
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....ng anything contained in Section 139, Section 147, Section 148, Section 149, Section 151 and Section 153....". There is similarly worded non-obstante clause in the opening lines of the Section 153C of the Act. Therefore, the provisions of Section 153A/153C of the Act have an overriding effect over the other general provisions including that of Section 147 of the Act. The issue has been settled by the decisions of various Hon'ble High Courts including the decision of the Hon'ble Gujarat High Court in the case of "Paras Chandreshbhai Koticha vs. ITO" (2026) 182 taxmann.com 204 (Gujarat). Similar view has been taken by one Rajasthan High Court in the case of "Tirupati Construction vs. ITO" (2024) 165 taxmann.com 176 (Rajasthan) and in the case....