Yash Vs DCIT (Karnataka High Court)
Karnataka High Court held that provisions of section 153C of the Income Tax Act cannot be invoked since the petitioner was a searched person and not a non-searched person / such other person. Accordingly, the proceedings quashed.
Facts- In this petition, petitioner seeks quashing of the impugned Notices issued by the respondent to the petitioner for the assessment years 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19 u/s. 153C of the Income Act, 1961 and for other reliefs. Notably, the respondent conducted a search in the premises of the petitioner during the period from 03.01.2019 to 05.01.2019 and recorded the statement of the petitioner, pursuant to which, the respondent prepared a satisfaction note recording reasons for initiating action against the petitioner u/s. 153C of the I.T. Act, in pursuance of which, the respondent issued the impugned notices u/s. 153C of the I.T. Act to the petitioner. Subsequently, on 25.09.2020, 20.10.2020, 26.10.2020, and 24.11.2020, the respondent issued Section 143(2) notices for the aforesaid assessment years. Subsequently, the petitioner on 24.11.2020, 02.12.2020 and 14.12.2020 filed his replies to the aforesaid notices issued by the respondent. Thereafter, the respondent passed the assessment orders dated 08.09.2021, 08.09.2021, 09.09.2021, 08.09.2021, 08.09.2021 and 08.09.2021 for the assessment years 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19 respectively under Section 153C of the I.T Act. Aggrieved by the aforesaid impugned notices and orders, the petitioner is before this Court by way of the present petition.
