Pr. CIT v. N.S. Software (Firm)

403 ITR 259High Court2018#3388 most cited

What is Pr. CIT v. N.S. Software (Firm) authority for?

Jurisdiction under Section 153C of the Income Tax Act is invalid if no documents belonging to the assessee are found. The satisfaction note must be based on objective facts, and the non-obstante provisions of Sections 153A and 153C do not override the mandatory provisions of Sections 142(2) or 143(2).

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pr. CIT v. N.S. Software (Firm) · 403 ITR 259 · Section 153C · Section 143(2) · Section 142(2) · jurisdiction · documents belonging to assessee · satisfaction note · objective facts · non-obstante provisions

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 69Section 132(4A)Section 142(1)Section 143(2)

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)section 2(7)section 292ccsection 45(2)section 136section 145(1)section 14(1)warrant of authorisationsection 142(2)section 211section 2(47)(v)

Judgments citing Pr. CIT v. N.S. Software (Firm)

ACIT, New Delhi vs. Smt Urmila Chandulal Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…cuments belong to a person other than the searched person. We are afraid, that going through the contents of the satisfaction note, we are unable to discern any "satisfaction" of the kind required under Section 153C of the said Act."' PR. CIT VS. N.S.SOFTWARE 403 ITR 259 (DEL.) ―Para - 24 - In the present case, therefore, the failure of the AO to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued under it, vitiates the assessments ‖ Pepsico India Holdings (P.) Ltd. Vs. ACIT 370 ITR 295 (DEL.) (9 - 16/RP 15) ―Para - 13. Having set ou…

ACIT, New Delhi vs. Krish Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1458/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…cuments belong to a person other than the searched person. We are afraid, that going through the contents of the satisfaction note, we are unable to discern any "satisfaction" of the kind required under Section 153C of the said Act."' PR. CIT VS. N.S.SOFTWARE 403 ITR 259 (DEL.) ―Para - 24 - In the present case, therefore, the failure of the AO to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued under it, vitiates the assessments ‖ Pepsico India Holdings (P.) Ltd. Vs. ACIT 370 ITR 295 (DEL.) (9 - 16/RP 15) ―Para - 13. Having set ou…

ACIT, New Delhi vs. Praduman Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…cuments belong to a person other than the searched person. We are afraid, that going through the contents of the satisfaction note, we are unable to discern any "satisfaction" of the kind required under Section 153C of the said Act."' PR. CIT VS. N.S.SOFTWARE 403 ITR 259 (DEL.) ―Para - 24 - In the present case, therefore, the failure of the AO to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued under it, vitiates the assessments ‖ Pepsico India Holdings (P.) Ltd. Vs. ACIT 370 ITR 295 (DEL.) (9 - 16/RP 15) ―Para - 13. Having set ou…

ACIT, New Delhi vs. Himanshu Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…cuments belong to a person other than the searched person. We are afraid, that going through the contents of the satisfaction note, we are unable to discern any "satisfaction" of the kind required under Section 153C of the said Act."' PR. CIT VS. N.S.SOFTWARE 403 ITR 259 (DEL.) ―Para - 24 - In the present case, therefore, the failure of the AO to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued under it, vitiates the assessments ‖ Pepsico India Holdings (P.) Ltd. Vs. ACIT 370 ITR 295 (DEL.) (9 - 16/RP 15) ―Para - 13. Having set ou…

ACIT, New Delhi vs. Rohan Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…cuments belong to a person other than the searched person. We are afraid, that going through the contents of the satisfaction note, we are unable to discern any "satisfaction" of the kind required under Section 153C of the said Act."' PR. CIT VS. N.S.SOFTWARE 403 ITR 259 (DEL.) ―Para - 24 - In the present case, therefore, the failure of the AO to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued under it, vitiates the assessments ‖ Pepsico India Holdings (P.) Ltd. Vs. ACIT 370 ITR 295 (DEL.) (9 - 16/RP 15) ―Para - 13. Having set ou…

Sanjay Thakur, New Delhi vs. DCIT, Ghaziabad

In the result, appeal of Assessee is allowed

ITA 3559/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Nov 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 132(4)Section 133A

…559/Del./2015 Shri Sanjay Thakur, New Delhi. exercise is a nullity. He has also referred the decision of Hon’ble Apex court in the case of Singhad Technical Education Society 397 ITR 344 and decision of Hon’ble Delhi High Court in the case of N.S. Software 403 ITR 259. Since date of recording of satisfaction note is dated 18.09.2012 falling in FY 2012-2013 and AY 2013-2104 and six assessment years counted as per prescription of section 153C(1) would be A.Ys. 2007- 08 to AY 2012-2013 whereas the satisfaction note refers AY 2005-06 to AY 2010-2011, which shows the inherent debility in the proceedings and th…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…he other person is one and the same, then also he is required to record his satisfaction as has been held by the Courts. Learned Counsel for the Assessee relied upon the decision of the Hon’ble Delhi High Court in the case of Pr. CIT vs. N.S. Software (Firm) 403 ITR 259 in which in para-23 it was held as under : “23. This court concurs with the impugned order. In the present case, the Ld. AO has not explained steps taken by him to determine that the seized material belonged to the 12 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Assessee Fi…