Commissioner of Income-tax v. Mukesh Goel - 2015-LL-0520-57

Citation	2015-LL-0520-57
Appellant Name	Commissioner of Income-tax
Respondent Name	Mukesh Goel
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	20/05/2015
Judgment	View Judgment
Keyword Tags	re-assessment proceedings • search proceedings • question of law • search warrant
Bot Summary:	CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER 20.05.2015 The Revenue s grievance is that the impugned order of the Income Tax Appellate Tribunal dated 14.02.2014 upholding the CIT s decision in the circumstances of the case that assessment under Section 153A was unjustified in law and void, is erroneous. On 13.12.2004, a search took place in the six bank accounts. Apparently, no search warrant was issued in the assessee s name. The AO had completed the assessments on the basis of the search proceedings and took note of a statement made by the assessee. The assessee s appeal was allowed by the CIT who held that the absence of the search warrant in the assessee s name vitiated the subsequent proceedings including the assessment order in entirety. Counsel for the assessee has drawn to the notice of the Court that the Revenue appears to have acted upon the ITAT s order and initiated fresh re-assessment proceedings. Rights of the assessee to urge all submissions in such re-assessment proceedings - as to the validity are kept open.

$ 35 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 620/2014 COMMISSIONER OF INCOME TAX Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel with Ms. Lakshmi Gurung, Jr. Standing Counsel. versus SHRI MUKESH GOEL Respondent Through: Mr. S. Krishnan, Advocate. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 20.05.2015 Revenue s grievance is that impugned order of Income Tax Appellate Tribunal ( ITAT ) dated 14.02.2014 upholding CIT (A) s decision in circumstances of case that assessment under Section 153A was unjustified in law and void, is erroneous. On 13.12.2004, search took place in six bank accounts. Apparently, no search warrant was issued in assessee s name. AO had completed assessments on basis of search proceedings and took note of statement made by assessee. assessee s appeal was allowed by CIT (A) who held that absence of search warrant in assessee s name vitiated subsequent proceedings including assessment order in entirety. Revenue s appeal against that order was rejected by ITAT. Having regard to concurrent nature of findings rendered by lower authorities, this Court is of opinion that no question of law arises. Counsel for assessee has drawn to notice of Court that Revenue appears to have acted upon ITAT s order and initiated fresh re-assessment proceedings. In light of these facts, no interference is called for. Rights of assessee to urge all submissions in such re-assessment proceedings - as to validity are kept open. appeal is dismissed. S. RAVINDRA BHAT, J R.K.GAUBA, J MAY 20, 2015 /vikas/ Commissioner of Income-tax v. Mukesh Goel

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