NDLI: M/s Super Malls Private Limited Vs. Principal Commissioner of Income Tax 8, New Delhi

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 Search and seizure s.153C
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961 – s.153C – Search and seizure operation carried out at residential/business premises of Director (the searched person) of assessee-company – A pen drive was found and seized – Some documents were seized containing details of cash receipts on sale of shops/offices at assessee-company – Notice issued to assessee u/s.153C by Assessing Officer who co-incidentally happened to be the same for the assessee and the searched person – Assessee filed return for assessment year 2008-09 – Assessment finalised by the Assessing Officer – Assessment order challenged contending that satisfaction note recorded u/s.153C w.r.t the assessee, i.e., a third party, was invalid – Dismissed by CIT (Appeals) – Assessee’s appeal allowed by ITAT – Revenue’s appeal allowed by High Court – Held: Before issuing notice u/s.153C, the Assessing Officer of the searched person must be “satisfied” that, inter alia, any document seized or requisitioned “belongs to” a person other than the searched person – After recording such satisfaction, he may transmit the records/ documents/papers etc. to the Assessing Officer having jurisdiction over such other person – After receipt of the said satisfaction & on examination of such other documents relating to such other person, the jurisdictional Assessing Officer may proceed to issue notice for completion of assessment u/s.158BD – There can be two eventualities- Assessing Officer of the searched person is different from the Assessing Officer of the other person; the Assessing Officer of the searched person and the other person is the same – Where the Assessing Officer is different, there shall be a satisfaction note by the Assessing Officer of the searched person who then is required to transmit the documents so seized to the Assessing Officer of the other person – Simultaneously he shall forward his satisfaction note and is also required to make a note in the file of searched person that he has done so – However, in case where the Assessing Officer is the same, it is sufficient by the Assessing Officer to note in the satisfaction note that the documents seized from the searched person belonged to the other person – Once the note says so, then the requirement of s.153C is fulfilled – Second requirement of transmitting the documents so seized would not be there as he himself will be the Assessing Officer of the other person also – In the facts of the present case, it cannot be said that the mandatory requirements of s.153C were not complied – High Court justified in observing that requirement of s.153C was fulfilled – ITAT to decide and dispose of the appeals afresh on merits, at the earliest, in accordance with law.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2020 INSC 277
Petitioner	M/s Super Malls Private Limited
Respondent	Principal Commissioner Of Income Tax 8, New Delhi
SCR	[2020] 4 S.C.R. 676
Judgement Date	2020-03-05
Case Number	2006-2007

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M/s Super Malls Private Limited Vs. Principal Commissioner of Income Tax 8, New Delhi

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