{"id":8933,"date":"2014-11-08T13:48:04","date_gmt":"2014-11-08T08:18:04","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=8933"},"modified":"2014-11-08T13:48:04","modified_gmt":"2014-11-08T08:18:04","slug":"jasjit-singh-vs-acit-itat-delhi-s-153c-date-of-receiving-the-seized-documents-is-the-date-of-initiation-of-search-and-the-six-years-period-has-to-be-reckoned-from-that-date-an-assessment-order","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/jasjit-singh-vs-acit-itat-delhi-s-153c-date-of-receiving-the-seized-documents-is-the-date-of-initiation-of-search-and-the-six-years-period-has-to-be-reckoned-from-that-date-an-assessment-order\/","title":{"rendered":"Jasjit Singh vs. ACIT (ITAT Delhi)"},"content":{"rendered":"<p>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). The date of &#8216;initiation of search&#8217; in the case of the assessee under the first Proviso to s. 153C would be 16.06.2009 (AY 2010-11). The six previous assessment years for which an assessment can be framed u\/s 153C is AY 2009-10 to AY 2003-04. However, as for AY 2009-10, the AO passed an assessment order u\/s 143(3) instead of u\/s 153C, the same is void &#038; liable to be quashed (<strong><a href=\"http:\/\/itatonline.org\/archives\/v-k-fiscal-services-pvt-ltd-vs-dcit-itat-delhi-s-153a-153c-important-principles-of-law-relating-to-search-assessments-explained\/\">V. K. Fiscal Services<\/a><\/strong> followed, <strong>SSP Aviation<\/strong> 207 Taxman 260 (Delhi) distinguished)  <\/p>\n<div class=\"journal2\">For the entire law on s. 153A &amp; 153C assessments see <strong><a href=\"http:\/\/www.itatonline.org\/articles_new\/index.php\/s-132-a-practical-guide-to-the-law-and-procedure-of-search-and-seizure\/\">S. 132: A Practical Guide To The Law And Procedure Of Search And Seizure<\/a><\/strong> and <strong><a href=\"http:\/\/www.itatonline.org\/articles_new\/index.php\/s-153a-the-law-of-search-assessments-explained\/\">S. 153A: The Law Of Search Assessments Explained<\/a><\/strong> &amp; <strong><a href=\"http:\/\/www.itatonline.org\/articles_new\/index.php\/scope-of-search-assessments-us-153a-the-unending-controversy\/\">Scope of search assessments u\/s 153A: The unending controversy<\/a><\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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). &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/archives\/jasjit-singh-vs-acit-itat-delhi-s-153c-date-of-receiving-the-seized-documents-is-the-date-of-initiation-of-search-and-the-six-years-period-has-to-be-reckoned-from-that-date-an-assessment-order\/\"> <span class=\"screen-reader-text\">Jasjit Singh vs. ACIT (ITAT Delhi)<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-8933","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-i-c-sudhir-jm","judges-s-v-mehrotra-am","section-39","section-153c","counsel-prakash-chand-yadav","counsel-sachin-jain","court-itat-delhi","catchwords-date-of-initiation-of-search","catchwords-search-assessment","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/8933","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=8933"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/8933\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=8933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=8933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=8933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}