PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. M/S. GRACIOUS PROJECTS PVT. LTD.
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2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 53807/2022[Application filed on behalf of the appellant seeking condonation of delay of 154 days in re-filing the appeal]
Issue notice to the respondent via all modes including email. ITA 527/2022
The Income Tax Appellate Tribunal [in short, “Tribunal”] via the order dated 11.12.2019, has ruled against the appellant/revenue on the ground that the “satisfaction”, as required in law, was not arrived at by the assessing officer of the searched person.
The record discloses that the satisfaction note was recorded by the assessing officer of the other person, and not the searched person; the other person being assessee i.e., in this case, the respondent. ITA 527/2022
page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:24:43
In sum, according to the Tribunal, the trigger point for acquiring juri iction under Section 153C of the Income Tax Act, 1961 [in short, “Act”] was not available.
Mr Zoheb Hossain, who appears on behalf of the appellant/revenue, on the other hand, says that in this particular case, the assessing officer of the searched person and other person is the same individual, and therefore, the Tribunal’s view is erroneous.
1 In support of this submission, Mr Hossain relies upon the following judgments: (i) The Pr. Commissioner of Income Tax Central-3 Vs. Sheetal International Pvt. Ltd. in ITA 375/2017; (ii) Ganpati Fincap Services Pvt. Ltd. and Ors. Vs. CIT [2017] 395 1TR 692 ( Delhi ); (iii) DECEMBER 13, 2022/SA
Click here to check corrigendum, if any ITA 527/2022
page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:24:43