Gemini Engi-Fab Ltd. v. DCIT (2019) 265 Taxman 195 / 181 DTR 405 / 310 CTR 587 (Bom.)(HC)

S. 153C : Assessment-Income of any other person-Search-Pendency of writ petition the AO passed the assessment order-Directed to file an appeal and all contentions are left open. [Art. 226]

AO carried out a search against a person other than assessee and thereafter issued on assessee a notice dated 27-4-2018 under section 153C on ground that incriminating material was found during such search against person other than searched person. Assessee filed writ petition challenging impugned notice dated 27-4-2018. During pendency of petition, Assessing Officer passed assessment orders on assessee pursuant to notice issued under section 153C. Court advised to adopt appeal remedy against orders of assessment passed by Assessing Officer.