JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

ITA 338/ASR/2017Status: DisposedITAT Amritsar27 March 2019AY 2008-0919 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that for valid proceedings under Section 153C, two satisfaction notes are required: one from the AO of the searched person and another from the AO of the other person. The single satisfaction note produced was found to be insufficient and lacked the required legal sanctity.

What were the facts?

A search was conducted at Dinesh Kumar Auluck's premises, and documents related to the assessee, Jaswinder Singh Bains, were seized. Notices under Section 153C were issued to the assessee based on these documents. The assessee challenged the initiation of proceedings under Section 153C due to a lack of proper satisfaction notes.

What were the issues?

Whether the proceedings initiated under Section 153C were valid without the requisite two satisfaction notes being recorded. Whether loose documents seized during a search can form the sole basis for additions to income without independent corroborative evidence.

Which sections of the Income-tax Act were involved?

Section 153C,Section 132

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Sh. N. S. Saini & Sh. N. K. Choudhry

Hearing: 21.02.2019Pronounced: 28.03.2019

Per N. S. Saini, Accountant Member:

These are the appeals filed by the assessee against the order of CIT(A)-1, Jalandhar all dated 14.03.2017 for the assessment years 2007-08, 2008-09, 2009-10, 2010-11 and 2013-14. 2. The assessee has raised additional ground of appeal in the assessment years 2007-08 and 2008-09 which reads as under: “That the notice issued u/s 153C for this year, not being consistent with the first proviso to section 153C, is illegal and the consequential order under

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →