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Facts
The department filed appeals against two separate orders passed by the learned CIT(A) which set aside assessment orders for AY 2013-14 and 2014-15. The CIT(A) relied on a High Court decision stating that notices under Section 148 were quashed, making the assessment orders ineffective.
Held
The Tribunal held that the CIT(A) was justified in applying the High Court's decision and that the Assessing Officer should have proceeded under Section 153C of the Act instead of issuing notices under Section 148. The special provisions of Section 153A to 153D for search and requisition cases prevail over general provisions.
Key Issues
Whether notices issued under Section 148 are valid when proceedings should have been initiated under Section 153C following a search action, considering the overriding effect of special provisions in search cases.
Sections Cited
147, 143(3), 148, 153C, 153A, 153D, 139, 149, 151, 153
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” Bench” JAIPUR
Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM
per section 153C of the Act instead of resorting to notices u/s 148 of the Act.
Result
As a result, finding no merit in these appeals filed by the department, we uphold the two impugned orders passed by Learned CIT(E).
Copy of common order be also placed in the connected appeal file. office.
Order is pronounced in the open court on the 03th Day of April, 2025.
Sd/- Sd/- (NARINDER KUMAR) (GAGAN GOYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Tk;iqj@Jaipur fnukad@Dated:- 03/04/2025 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant-.DCIT, Central Circle-3, Jaipur. 1. 2. izR;FkhZ@ The Respondent- Shweta Chordia, Jaipur. 3. vk;dj vk;qDr@ The ld CIT विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 4. xkMZ QkbZy@ Guard File & 285/JPR/2025) 5. vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत