{"id":9171,"date":"2014-12-01T09:40:43","date_gmt":"2014-12-01T04:10:43","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=9171"},"modified":"2014-12-01T09:40:43","modified_gmt":"2014-12-01T04:10:43","slug":"dcit-vs-aakash-arogya-mindir-p-ltd-itat-delhi-s-153c-whenever-a-document-is-found-from-a-person-who-is-being-searched-the-normal-presumption-is-that-the-said-document-belongs-to-that-person-it-is-f","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/dcit-vs-aakash-arogya-mindir-p-ltd-itat-delhi-s-153c-whenever-a-document-is-found-from-a-person-who-is-being-searched-the-normal-presumption-is-that-the-said-document-belongs-to-that-person-it-is-f\/","title":{"rendered":"DCIT vs. Aakash Arogya Mindir P.Ltd (ITAT Delhi)"},"content":{"rendered":"

On a plain reading of Section 153C, it is evident that the
\nAssessing Officer of the searched person must be “satisfied” that inter alia any document seized or requisitioned “belongs to” a person other than the searched person. It is only then that the Assessing Officer of the search person can handover such document to the Assessing Officer having jurisdiction over such other person (other than the searched person). Furthermore, it is only after such handing over that the Assessing Officer of such other person can issue a notice to that person and assess or re-assess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong to him but to some other person. The second step is – after such satisfaction is arrived at – that the document is handed over to the Assessing Officer of the person to whom the said document “belongs”. In the present cases it has been urged on behalf of the petitioner that the first step itself has not been fulfilled. For this purpose it would be necessary to examine the provisions of presumptions as indicated above. Section 132( 4A)(i) clearly stipulates that when inter alia any document is found in the possession or control of any person in the course of a search it may be presumed that such document belongs to such person. It is similarly provided in Section 292C(1)(i). In other words, whenever a document is found from a person who is being searched the normal presumption is that the said document belongs to that person. It is for the Assessing Officer to rebut that presumption and come to a conclusion or “satisfaction” that the document in fact belongs to somebody else. There must be some cogent material
\navailable with the Assessing Officer before he\/she arrives at the satisfaction that the seized document does not belong to the searched person but to somebody else. Surmise and conjecture cannot take the place of “satisfaction” (Pepsi Foods P. Ltd. Vs ACIT<\/strong> (Del HC) followed, Dr. K M Mehboob Vs DCIT<\/strong> 76 DTR (Ker) 449 not followed)<\/p>\n","protected":false},"excerpt":{"rendered":"

On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be “satisfied” that inter alia any document seized or requisitioned “belongs to” a person other than the searched person. It is …<\/p>\n

DCIT vs. Aakash Arogya Mindir P.Ltd (ITAT Delhi)<\/span> Read More »<\/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-9171","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-diva-singh-jm","judges-t-s-kapoor-am","section-153a","section-153c","counsel-kapil-goel","court-itat-delhi","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\/9171","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=9171"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9171\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=9171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=9171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=9171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}