THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

127(2) dated 20.07.2009; notices under Section 153C for the assessment years under consideration were issued by the DCIT, Central Circle, Bengaluru on 11.05.2009; date of transfer of files from ACIT is 19.08.2009. Thus, it is ex-facie apparent that the - 19 - notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

127(2) dated 20.07.2009; notices under Section 153C for the assessment years under consideration were issued by the DCIT, Central Circle, Bengaluru on 11.05.2009; date of transfer of files from ACIT is 19.08.2009. Thus, it is ex-facie apparent that the - 19 - notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT

M/S. HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,RAVI V HOSMANI

127(2) dated 20.07.2009; notices under Section 153C for the assessment years under consideration were issued by the DCIT, Central Circle, Bengaluru on 11.05.2009; date of transfer of files from ACIT is 19.08.2009. Thus, it is ex-facie apparent that the - 19 - notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

127(2) dated 20.07.2009; notices under Section 153C for the assessment years under consideration were issued by the DCIT, Central Circle, Bengaluru on 11.05.2009; date of transfer of files from ACIT is 19.08.2009. Thus, it is ex-facie apparent that the - 19 - notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

127(2) dated 20.07.2009; notices under Section 153C for the assessment years under consideration were issued by the DCIT, Central Circle, Bengaluru on 11.05.2009; date of transfer of files from ACIT is 19.08.2009. Thus, it is ex-facie apparent that the - 19 - notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

Bench: S.G.PANDIT,C.M. POONACHA

2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessing authority cannot take cognizance of the seized material in the proceedings under section 143(3) of the Act without invoking provisions of Section 153C of the Act by ignoring that there is no bar section