DCIT, NEW DELHI vs. M/S. IVAN INFOTECH PVT. LTD., NEW DELHI

ITA 20/DEL/2014Status: DisposedITAT Delhi31 August 2016AY 2005-0620 pages
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What did the Tribunal hold?

The Tribunal held that recording of satisfaction by the Assessing Officer of the searched person is a mandatory prerequisite for initiating proceedings under Section 153C. Since this was not done, the proceedings were deemed invalid and quashed.

What were the facts?

The assessee's cross-objections challenged proceedings under Section 153C of the Income Tax Act, 1961, arguing that the Assessing Officer of the searched person had not recorded the necessary satisfaction. The Revenue contended that the satisfaction note was sufficient and the objection was raised belatedly.

What were the issues?

Whether proceedings under Section 153C are valid without the Assessing Officer of the searched person recording satisfaction. Whether the satisfaction note, if any, was sufficient to initiate proceedings.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3),Section 132(1)

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Cases cited in this judgment(2)Show list

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Before: SHRI N. K. SAINI, & SHRI CHANDRA MOHAN GARG

For Respondent: Adv 11.08.2016
Pronounced: 31.08.2016

PER BENCH :-

The above captioned appeals of the Revenue as well as Cross-

Objections of the assessee have been filed against the order of the Commissioner of Income Tax (Appeals)-II all dated 1/10/2013 passed in the

The order continues below.

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