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* ITA943/2015 COMMISSIONER OFINCOME TAX-III Appellant
Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior
Standing Counsel, Mr Sharad Agarwal and Mr Shikhar Garg,Advocates.
^4^ ITA 944/2015
ITA 943-45/2015 Page I of3 2015:DHC:11762-DB
11.12.2015 CM No.30416/2015 in ITA 943/2015 CM No.30419/2015 in ITA 945/2015
ORDER
1. Allowed,subjectto alljust exception.
2. The applications stand disposed of. CM No.30417/2015 in ITA 943/2015 CM No.30418/2015 in ITA 944/2015 CM No.30420/2015 in ITA 945/2015
3. For the reasons stated in the applications, the delay of 380 days in re filing the appeals is condoned.
4. The applications stand disposed of. ITA Nos.943/2015.944/2015 &ITA 945/2015
5. The Revenue has filed these appeals againstthe common order dated 14^*^ March,2014 passed by the Income Tax Appellate Tribunal(TTAT')in ITA Nos.196to 198/Del/2011 for the Assessment Years('AY')2002-03 to 2004- ITA 943-45/20]
05.
6. The shortpointarises for consideration whethertheITAT erred in holding that the proceedings under Section 153A of the Act initiated against the Assessee was bad in law since the premises which were searched under Section 132 were not ofthe Assessee.
7. The ITAT has noted as a matter of fact that the premises that was searched i.e. 3'"'^ Floor, Global Arcade,M.G.Road,Gurgaon was not ofthe Assessee. There was nothing on record to connect the Assessee with the premises searched. Therefore, qua the Assessee, the proceedings under Section 153 A was invalid. This being a factual aspect, no question oflaw arises.
8. The appeals are dismissed.
S.MURALIDHAR,J VIBHUBAKHRU,J DECEMBER 11,2015 MK