Tribunal dismissing the appeal of the revenue held that in the grounds of appeal the Department had challenged the order of the CIT(A) in deleting the addition on the merits. No grounds had been raised by the revenue to challenge the no satisfaction note had been recorded in the case of the person in respect of whom search was conducted for invoking jurisdiction u/s. 153C of the Act. The appeal of the revenue on the merits would not be maintainable in the absence of any challenge to the findings of lower authority with regard to quashing of proceedings u/s.153C in the absence of any satisfaction note recorded by the AO in the case of the person in respect of whom search was conducted. (AY.2012-13)
Dy. CIT v. Aadyant Education Pvt. Ltd. (2021) 87 ITR 18 (SN) (Delhi)(Trib.)
S. 153C : Search and seizure-assessment of third person-setting aside assessment order on ground of lack of jurisdiction for failure by assessing officer of person in respect of who search conducted to record satisfaction note. Department challenged on merits of assessment without challenging jurisdiction. Appeal not maintainable. [S. 153A]