The High Court dismissed the assessee\u2019s writ petition against an order of the Commissioner rejecting the assessee\u2019s application under section\u00a0264\u00a0of the\u00a0Income-tax Act, 1961, challenging an order of assessment under section\u00a0153C\u00a0holding that the Commissioner having found that despite several opportunities being granted the assessee did not appear or make submissions on the merits of the case, no fault could be found with the Commissioner declining to interfere with the assessment. The court further held that in writ proceedings, it was difficult for the court to examine the documents seized and determine if in fact the documents were incriminating for the assessee, that the court had to be satisfied that the Commissioner\u2019s orders were not unfair, unjust or irrational and were consistent with the basic procedural requirements, and that on none of these counts, did the orders of the Commissioner warrant interference. SLP is dismissed. (AY.2004-05 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153C : Assessment-Income of any other person-Search-Failure to appear and make submissions on merits-Court will not examine documents to see id they were incriminating-Order of High Court dismissing the writ petition is affirmed-SLP is dismissed.[S. 264, Art. 136] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[21],"tags":[],"class_list":["post-46283","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c2v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=46283"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46283\/revisions"}],"predecessor-version":[{"id":46284,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46283\/revisions\/46284"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}