| COURT: | ITAT Delhi |
| CORAM: | I. C. Sudhir (JM), S. V. Mehrotra (AM) |
| SECTION(S): | 143(3), 153C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Date of initiation of search, Search assessment |
| COUNSEL: | Prakash Chand Yadav, Sachin Jain |
| DATE: | November 5, 2014 (Date of pronouncement) |
| DATE: | November 8, 2014 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 153C: Date of receiving seized documents is the "date of initiation of search" and six years period has to be reckoned from that date. An assessment order passed u/s 143(3) instead of u/s 153C is void | |
A search in the case of Koutons took place on 19.02.2009 (AY 2009-10). The documents belonging to the assessee which were found during the search were handed over to the AO having jurisdiction over the assessee on 16.06.2009 (AY 2010-11). …
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