| COURT: | Madhya Pradesh High Court |
| CORAM: | A. M. Khanwilkar CJ, K. K. Trivedi J |
| SECTION(S): | 153C, 158BC |
| GENRE: | Domestic Tax |
| CATCH WORDS: | satisfaction, Search assessment |
| COUNSEL: | A. P. Shrivastava |
| DATE: | July 10, 2015 (Date of pronouncement) |
| DATE: | July 15, 2015 (Date of publication) |
| AY: | 2000-01 to 2006-07 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 153C: Even if the AO of the searched person and of the "other person" (i.e. the assessee) is the same, the proper satisfaction has to be recorded before assuming jurisdiction over the assessee. Failure to record satisfaction renders the assessment order null and void | |
The fact that incidentally the Assessing Officer is common at both the stages would not extricate him from recording satisfaction at the respective stages. In that, the Assessing Officer is satisfied that the items referred to in Section 153C belongs or belong to a person (other than the person referred to in Section 153A), being sine qua non. He cannot assume jurisdiction to transmit those items to another file which incidentally is pending before him concerning other person (person other than the person referred to in Section 153A). The question as to whether that may influence the opinion of the Assessing Officer having jurisdiction over such other person, also cannot be the basis to take any other view.
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