IN HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS 22ND DAY OF JULY, 2019 PRESENT HON BLE MR. JUSTICE ARAVIND KUMAR AND HON BLE MR. JUSTICE BELLUNKE A.S. I.T.A. NO.100015/2017 C/W I.T.A. NO.100016/2017, I.T.A. NO.100014/2017, I.T.A. NO.100018/2017, I.T.A. NO.100019/2017 & I.T.A. NO.100017/2017 I.T.A. NO.100015/2017: BETWEEN 1. PRINCIPAL COMMISSIONER OF INICOME TAX, (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU, PIN: 560001. 2. DCIT, CENTRAL CIRCLE 1(3), BENGALURU. ... APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) AND M/S. ASOSCIATED MINING CO., NO.18/35, 2ND LINK ROAD, PARVATHI NAGAR, BALLARI-583101, PAN: AAFHA3896P. ... RESPONDENT (BY SRI.MAYANK JAIN, ADV. FOR SRI.SHIVARAJ S. BALLOLI, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY :2: INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' BENGALURU IN ITA NO.1356/B/2014 DATED 18.10.2016 AND CONFIRM ORDER DATED 31.03.2013 PASSED BY DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(3), BENGALURU FOR A.Y. 2006-07. I.T.A. NO.100016/2017: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560001. 2. DCIT, CENTRAL CIRLCE 1(3), BENGALURU. ... APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) AND M/S. ASSOCIATED MINING CO., NO.18/35, 2ND LINK ROAD, PARVATHINAGAR, BALLARI -583101. PAN:AAFHA3896P. ... RESPONDENT (BY SRI.MAYANK JAIN, ADV. FOR SRI.SHIVARAJ S. BALLOLI, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' BENGALURU IN ITA NO.1357/B/2014 DATED 18.10.2016 AND CONFIRM ORDER DATED 31.03.2013 PASSED BY DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(3), BENGALURU FOR A.Y. 2007-08. I.T.A. NO.100014/2017: BETWEEN 1. PRINCIPAL COMMISSIONER :3: OF INCOME TAX, (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001. 2. DCIT, CENTRAL CIRCLE 1(3), BENGLAURU. ... APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) AND M/S. ASSOCIATED MINING CO., NO.18/35, 2ND LINK ROAD, PARAVTHI NAGAR, BALLARI-583101, PAN: AAFHA3896P. ... RESPONDENT (BY SRI.MAYANK JAIN, ADV. FOR SRI.SHIVARAJ S. BALLOLI, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' BENGALURU IN ITA NO.1355/B/2014 DATED 18.10.2016 AND CONFIRM ORDER DATED 31.03.2013 PASSED BY DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(3), BENGALURU FOR A.Y. 2005-06. I.T.A. NO.100018/2017: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001. 2. DCIT, CENTRAL CIRCLE 1(3), BENGALURU. ... APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) :4: AND M/S. ASSOCIATED MINING CO., NO.18/35, 2ND LINK ROAD, PARAVTHI NAGAR, BALLARI-583101, PAN: AAFHA3896P. ... RESPONDENT (BY SRI.MAYANK JAIN, ADV. FOR SRI.SHIVARAJ S. BALLOLI, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' BENGALURU IN ITA NO.1359/B/2014 DATED 18.10.2016 AND CONFIRM ORDER DATED 31.03.2013 PASSED BY DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(3), BENGALURU FOR A.Y. 2009-10. I.T.A. NO.100019/2017: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU 560001. 2. DCIT, CENTRAL CIRCLE 1(3), BENGALURU. ... APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) AND M/S. ASSOCIATED MINING CO., NO.18/35, 2ND LINK ROAD, PARAVTHI NAGAR, BALLARI-583101, PAN: AAFHA3896P. ... RESPONDENT (BY SRI.MAYANK JAIN, ADV. FOR SRI.SHIVARAJ S. BALLOLI, ADV.) :5: THIS ITA IS FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' BENGALURU IN ITA NO.1360/B/2014 DATED 18.10.2016 AND CONFIRM ORDER DATED 31.03.2013 PASSED BY DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(3), BENGALURU FOR A.Y. 2010-11. I.T.A. NO.100017/2017: BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU-560001 2. DCIT CENTRAL CIRLCE 1(3), BENGALURU ... APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) AND M/S. ASSOCIATED MINING CO., NO.18/35, 2ND LINK ROAD, BALLARI -583101. PAN: AAFHA3896P. ... RESPONDENT (BY SRI.MAYANK JAIN, ADV. FOR SRI.SHIVARAJ S. BALLOLI, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF INCOME-TAX ACT, 1961, PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY INCOME-TAX APPELLATE TRIBUNAL, BENGALURU BENCH 'B' BENGALURU IN ITA NO.1358/B/2014 DATED 18.10.2016 AND CONFIRM ORDER DATED 31.03.2013 PASSED BY DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(3), BENGALURU FOR A.Y. 2008-09. :6: THESE APPEALS HAVING BEEN HEARD AND RESERVED ON 09.07.2019 AND COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, ARAVIND KUMAR J., DELIVERED FOLLOWING: JUDGMENT These appeals have been admitted to consider following substantial questions of law: 1. Whether in law it is necessary that in order to conduct valid search under Section 132 of Act, it is necessary that only official place of business of assessee can be searched and search conducted in any place or location, where books of accounts, documents, jewellery, unaccounted assets etc. belonging to assessee are located/found and recovered would render such search in valid in eyes of law? 2. Whether on facts and in circumstances of case, Tribunal is justified in law, is right in not referring to decision of Hon ble High Court of Delhi in case of MDLR Resorts (P) Ltd., Vs. Commissioner of Income Tax, (2013) 40 Taxmann.com 365 holding that, address mentioned in search warrant :7: need not be registered office or head office, but is place where books of accounts, documents, etc., can be located and as such order of Tribunal perverse? 3. Whether on facts and in circumstances of case, Tribunal is justified in law, in relying upon decision of Tribunal in case of J.M.Trading Corporation Vs. ACIT 20 SOT 489 facts of which are different and not applicable to present case? BRIEF BACKGROUND OF CASE: 2. search was conducted in case of Sri.K.M.Vishwanath Group of cases on 10.12.2010 on strength of warrant of search dated 09.12.2010. During course of search conducted at business premises of M/s.Associated Mining Company, 18/35, II Link Road, Parvathinagar, Ballari various documents belonging to assessee came to be seized. 3. Consequently, assessment proceedings under Section 153A of Income Tax Act, 1961 came to be initiated for years 2005-06 to 2010-11 by issue of :8: notice dated 15.03.2012. Said notice was served on assessee on 21.03.2012 at address No.123/250, Opposite to Kumaraswamy temple, Club Road, Veeranna Gouda Colony, Ballari, as this was in new address of firm after reconstitution of partnership firm on new partners Mr.Gali Janardhana Reddy and Smt.Gali Lakshmi Aruna took over from 01.08.2009. Simultaneously, notices under Section 153A for assessment years 2005-06 to 2010-11 were also served on 23.02.2012 at No.64/3, Lakshmi Venkateswara Nilaya, 16th Cross, Vyalikaval, Bengaluru, wherein Sri.K.M.Vishwanath was residing and who was erstwhile partner of M/s.Associated Mining Company till 31.07.2009. However, till date of assessment order came to be passed in respect of assessee-respondent herein, no return of income for assessment year 2006-07 had been filed in response to notice issued under Section 153A of Act. However, communication was sent on 03.03.2012 by him contending thereunder that he is no longer partner of firm and as such, he is unable to file return of income for assessment years 2005-06 to 2009-10. After recording :9: statements of existing partners, assessment order came to be passed. 4. Being aggrieved by orders of assessment, assessee respondent filed appeals in ITA Nos.185 / 186 / DCIT, CC1(3) / CIT(A) VI / B LORE / 2013-14; 187 / 188 / 190 DCIT, CC1(3) / CIT(A) VI / B LORE / 2013- 14; 185 / 186 / DCIT, CC1(3) / CIT(A) VI / B LORE / 2013-14; 187 / 188 / 189/ 190 DCIT, CC1(3) / CIT(A) VI / B LORE / 2013-14; 187 / 188 / 189/ 190 DCIT, CC1(3) / CIT(A) VI / B LORE / 2013-14; 187 / 188 / 189/ 190 DCIT, CC1(3) / CIT(A) VI / B LORE / 2013-14 before CIT (Appeals). Regarding validity of search conducted by department which was challenged was not examined by appellate authority on ground that such question cannot be raised during assessment proceedings before assessing officer or in appeal before CIT (A) or ITAT. first appellate authority by order dated 25.08.2014 dismissed appeals. 5. Being aggrieved by order of first appellate authority, assessee filed second appeal : 10 : before ITAT in ITA Nos.1355-1360/B/2014. Tribunal, by order under challenge has held that assessee had given address in return of income filed for assessment year 2010-11 on 15.10.2010 was different address and not address of premises which came to be searched and in fact, Assessing Officer himself had noted new address of firm after reconstitution which was on 01.08.2009 and as such, search carried out at address indicated in search warrant being different from address of assessee-firm is improper search and as such, allowed appeals filed by assessee. Tribunal has relied upon its earlier order in case of J.M.Trading Corporation vs. Assistant Commissioner of Income Tax reported in (2008) 20 SOT 0489 to allow appeals filed by assessee. Hence, these appeals are by revenue. 6. We have heard arguments of Sri.Y.V.Raviraj, learned Advocate appearing for Revenue and Sri.Mayank Jain, learned Advocate appearing for assessee. : 11 : 7. It is contention of Sri.Y.V.Raviraj, learned Advocate appearing for revenue that Tribunal erred in not appreciating language employed in Section 132 of Act to contend that competent authority, if has reason to believe that any person who satisfies condition prescribed under Section 132(1) of Act, then such authority can authorise such officer to enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such books of accounts, other documents, money, bullion, jewellary or other valuable article or thing kept. Elaborating his submission on this issue, he would contend that location of premises is in relation to satisfaction reached by authorities mentioned therein and authorised officer can search any place mentioned in warrant as well as any other place where he suspects that books of accounts belonging to assessee are kept and thereby change of address in firm of assessee would not invalidate search. 8. He would also draw attention of Court to judgment in case of MDLR Resorts (P.) Limited vs. Commissioner of Income Tax reported in : 12 : (2013) 40 TAXMANN.COM 365 (Delhi), wherein, it came to be held that in search proceedings address mentioned in warrant and panchanama need not be registered office or head office of company, but has to be placed wherein search has to be conducted, which in fact, would be place where books of account, documents, jewellary etc. can be found. Hence, he prays for answering substantial questions of law in favour of Revenue and against assessee. 9. Per contra, Sri.Mayank Jain, learned Advocate appearing for respondent would contend that Department had in its hand new address of assessee as on date of conducting search and as such, search conducted in respect of different premises, wherein, alleged records belonging to assessee cannot be used against respondent-assessee. He would submit that premises where search was conducted neither belongs to assessee-company or its partners and as such, notice under Section 153A of Act cannot be issued to assessee. He would submit that search has been conducted in premises of which assessee was not in : 13 : occupation and as such, very invoking of Section 153A is bad in law. On these grounds, he sought to justify order passed by Tribunal. 10. Having heard learned Advocates appearing for parties and after perusing records, we proceed to determine substantial questions of law. RE: SUBSTANTIAL QUESTIONS OF LAW: 11. In order to appreciate contentions raised, it would be apt and appropriate to extract relevant provisions of Act, which would have bearing on said contentions. Search and seizure. 132. (1) Where Principal Director General or Director General or Principal Director or Director or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or Additional Director or Additional Commissioner or Joint Director or Joint Commissioner in consequence of information in his possession, has reason to believe that : 14 : (a) any person to whom summons under sub-section (1) of section 37 of Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or notice under sub-section (4) of section 22 of Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or (b) any person to whom summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under Indian Income- tax Act, 1922 (11 of 1922), or under this Act, or (c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for : 15 : purposes of Indian Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as undisclosed income or property), then, (A) Principal Director General or Director General or Principal Director or Director or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as case may be, may authorise any Additional Director or Additional Commissioner or Joint Director, Joint Commissioner, Assistant Director or Deputy Director, Assistant Commissioner or Deputy Commissioner or Income-tax Officer, or (B) such Additional Director or Additional Commissioner or Joint Director, or Joint Commissioner, as case may be, may authorise any Assistant Director or Deputy Director, Assistant Commissioner or Deputy Commissioner or Income-tax Officer, (the officer so authorised in all cases being hereinafter referred to as authorised officer) to (i) enter and search any building, place, vessel, vehicle or aircraft where he has reason : 16 : to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii) break open lock of any door, box, locker, safe, almirah or other receptacle for exercising powers conferred by clause (i) where keys thereof are not available; (iia) search any person who has got out of, or is about to get into, or is in, building, place, vessel, vehicle or aircraft, if authorised officer has reason to suspect that such person has secreted about his person any such books of account, other documents, money, bullion, jewellery or other valuable article or thing; (iib) require any person who is found to be in possession or control of any books of account or other documents maintained in form of electronic record as defined in clause (t) of sub-section (1) of section 2 of Information Technology Act, 2000 (21 of 2000), to afford authorised officer necessary facility to inspect such books of account or other documents; (iii) seize any such books of account, other documents, money, bullion, jewellery or other : 17 : valuable article or thing found as result of such search: Provided that bullion, jewellery or other valuable article or thing, being stock-in-trade of business, found as result of such search shall not be seized but authorised officer shall make note or inventory of such stock-in-trade of business; (iv) place marks of identification on any books of account or other documents or make or cause to be made extracts or copies therefrom; (v) make note or inventory of any such money, bullion, jewellery or other valuable article or thing : Provided that where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within area of jurisdiction of any Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, but such Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner has no jurisdiction over person referred to in clause (a) or clause (b) or clause (c), then, notwithstanding anything contained in section : 18 : 120, it shall be competent for him to exercise powers under this sub-section in all cases where he has reason to believe that any delay in getting authorisation from Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over such person may be prejudicial to interests of revenue : Provided further that where it is not possible or practicable to take physical possession of any valuable article or thing and remove it to safe place due to its volume, weight or other physical characteristics or due to its being of dangerous nature, authorised officer may serve order on owner or person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with previous permission of such authorised officer and such action of authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii): Provided also that nothing contained in second proviso shall apply in case of any valuable article or thing, being stock-in-trade of business: : 19 : Provided also that no authorisation shall be issued by Additional Director or Additional Commissioner or Joint Director or Joint Commissioner on or after 1st day of October, 2009 unless he has been empowered by Board to do so. [Explanation. For removal of doubts, it is hereby declared that reason to believe, as recorded by income-tax authority under this sub-section, shall not be disclosed to any person or any authority or Appellate Tribunal.] (1A) Where any Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, in consequence of information in his possession, has reason to suspect that any books of account, other documents, money, bullion, jewellery or other valuable article or thing in respect of which officer has been authorised by Principal Director General or Director General or Principal Director or Director or any other Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or Additional Director or Additional Commissioner or Joint Director or Joint Commissioner to take action under : 20 : clauses (i) to (v) of sub-section (1) are or is kept in any building, place, vessel, vehicle or aircraft not mentioned in authorisation under sub-section (1), such Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, notwithstanding anything contained in section 120, authorise said officer to take action under any of clauses aforesaid in respect of such building, place, vessel, vehicle or aircraft. [Explanation. For removal of doubts, it is hereby declared that reason to suspect, as recorded by income-tax authority under this sub-section, shall not be disclosed to any person or any authority or Appellate Tribunal.] (2) authorised officer may requisition services of any police officer or of any officer of Central Government, or of both, to assist him for all or any of purposes specified in sub-section (1) or sub-section (1A) and it shall be duty of every such officer to comply with such requisition. (3) authorised officer may, where it is not practicable to seize any such books of account, other documents, money, bullion, jewellery or : 21 : other valuable article or thing, for reasons other than those mentioned in second proviso to sub-section (1), serve order on owner or person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it except with previous permission of such officer and such officer may take such steps as may be necessary for ensuring compliance with this sub-section. Explanation. For removal of doubts, it is hereby declared that serving of order as aforesaid under this sub-section shall not be deemed to be seizure of such books of account, other documents, money, bullion, jewellery or other valuable article or thing under clause (iii) of sub-section (1). (4) authorised officer may, during course of search or seizure, examine on oath any person who is found to be in possession or control of any books of account, documents, money, bullion, jewellery or other valuable article or thing and any statement made by such person during such examination may thereafter be used in evidence in any proceeding under Indian Income-tax Act, 1922 (11 of 1922), or under this Act. : 22 : Explanation. For removal of doubts, it is hereby declared that exami-nation of any person under this sub-section may be not merely in respect of any books of account, other documents or assets found as result of search, but also in respect of all matters relevant for purposes of any investigation connected with any proceeding under Indian Income-tax Act, 1922 (11 of 1922), or under this Act. (4A) Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found in possession or control of any person in course of search, it may be presumed (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that contents of such books of account and other documents are true ; and (iii) that signature and every other part of such books of account and other documents which purport to be in handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in : 23 : handwriting of, any particular person, are in that person's handwriting, and in case of document stamped, executed or attested, that it was duly stamped and executed or attested by person by whom it purports to have been so executed or attested. (5) [***] (6) [***] (7) [***] (8) books of account or other documents seized under sub-section (1) or sub-section (1A) shall not be retained by authorised officer for period exceeding thirty days from date of order of assessment under section 153A or clause (c) of section 158BC unless reasons for retaining same are recorded by him in writing and approval of Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or Director for such retention is obtained : Provided that Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or : 24 : Director shall not authorise retention of books of account and other documents for period exceeding thirty days after all proceedings under Indian Income-tax Act, 1922 (11 of 1922), or this Act in respect of years for which books of account or other documents are relevant are completed. (8A) order under sub-section (3) shall not be in force for period exceeding sixty days from date of order. (9) person from whose custody any books of account or other documents are seized under sub-section (1) or sub-section (1A) may make copies thereof, or take extracts therefrom, in presence of authorised officer or any other person empowered by him in this behalf, at such place and time as authorised officer may appoint in this behalf. (9A) Where authorised officer has no jurisdiction over person referred to in clause (a) or clause (b) or clause (c) of sub- section (1), books of account or other documents, or any money, bullion, jewellery or other valuable article or thing (hereafter in this section and in sections 132A and 132B referred to as assets) seized under that sub-section : 25 : shall be handed over by authorised officer to Assessing Officer having jurisdiction over such person within period of sixty days from date on which last of authorisations for search was executed and thereupon powers exercisable by authorised officer under sub-section (8) or sub-section (9) shall be exercisable by such Assessing Officer. [(9B) Where, during course of search or seizure or within period of sixty days from date on which last of authorisations for search was executed, authorised officer, for reasons to be recorded in writing, is satisfied that for purpose of protecting interest of revenue, it is necessary so to do, he may with previous approval of Principal Director General or Director General or Principal Director or Director, by order in writing, attach provisionally any property belonging to assessee, and for said purposes, provisions of Second Schedule shall, mutatis mutandis, apply. (9C) Every provisional attachment made under sub-section (9B) shall cease to have effect after expiry of period of six months from : 26 : date of order referred to in sub-section (9B). (9D) authorised officer may, during course of search or seizure or within period of sixty days from date on which last of authorisations for search was executed, make reference to Valuation Officer referred to in section 142A, who shall estimate fair market value of property in manner provided under that section and submit report of estimate to said officer within period of sixty days from date of receipt of such reference.] (10) If person legally entitled to books of account or other documents seized under sub- section (1) or sub-section (1A) objects for any reason to approval given by Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or Director under sub- section (8), he may make application to Board stating therein reasons for such objection and requesting for return of books of account or other documents and Board may, after giving applicant : 27 : opportunity of being heard, pass such orders as it thinks fit. (11) [***] (11A) [***] (12) [***] (13) provisions of Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and seizure shall apply, so far as may be, to searches and seizure under sub-section (1) or sub-section (1A). (14) Board may make rules in relation to any search or seizure under this section ; in particular, and without prejudice to generality of foregoing power, such rules may provide for procedure to be followed by authorised officer (i) for obtaining ingress into any building, place, vessel, vehicle or aircraft to be searched where free ingress thereto is not available ; (ii) for ensuring safe custody of any books of account or other documents or assets seized. [Explanation 1. For purposes of sub- sections (9A), (9B) and (9D), with respect to "execution of authorisation for search", : 28 : provisions of sub-section (2) of section 153B shall apply.] Explanation 2. In this section, word "proceeding" means any proceeding in respect of any year, whether under Indian Income- tax Act, 1922 (11 of 1922), or this Act, which may be pending on date on which search is authorised under this section or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year. Section 153A. Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in case of person where search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after 31st day of May, 2003, Assessing Officer shall (a) issue notice to such person requiring him to furnish within such period, as may be specified in notice, return of income in : 29 : respect of each assessment year falling within 96 six assessment years [and for relevant assessment year or years] referred to in clause (b), in prescribed form and verified in prescribed manner and setting forth such other particulars as may be prescribed and provisions of this Act shall, so far as may be, apply accordingly as if such return were return required to be furnished under section 139; (b) assess or reassess total income of six assessment years immediately preceding assessment year relevant to previous year in which such search is conducted or 96 requisition is made [and for relevant assessment year or years] : Provided that Assessing Officer shall assess or reassess total income in respect of each assessment year falling within such six 96 assessment years [and for relevant assessment year or years] : Provided further that assessment or reassessment, if any, relating to any assessment year falling within period of six 96 assessment years [and for relevant assessment year or years] referred to in this : 30 : sub-section pending on date of initiation of search under section 132 or making of requisition under section 132A, as case may be, shall abate : Provided also that Central Government may by rules made by it and published in Official Gazette (except in cases where any assessment or reassessment has abated under second proviso), specify class or classes of cases in which Assessing Officer shall not be required to issue notice for assessing or reassessing total income for six assessment years immediately preceding assessment year relevant to previous year in which search is conducted or requisition 97 is made [and for relevant assessment year or years]: [Provided also that no notice for assessment or reassessment shall be issued by Assessing Officer for relevant assessment year or years unless (a) Assessing Officer has in his possession books of account or other documents or evidence which reveal that income, represented in form of asset, which has escaped assessment amounts to or is likely to : 31 : amount to fifty lakh rupees or more in relevant assessment year or in aggregate in relevant assessment years; (b) income referred to in clause (a) or part thereof has escaped assessment for such year or years; and (c) search under section 132 is initiated or requisition under section 132A is made on or after 1st day of April, 2017. Explanation 1. For purposes of this sub- section, expression "relevant assessment year" shall mean assessment year preceding assessment year relevant to previous year in which search is conducted or requisition is made which falls beyond six assessment years but not later than ten assessment years from end of assessment year relevant to previous year in which search is conducted or requisition is made. Explanation 2. For purposes of fourth proviso, "asset" shall include immovable property being land or building or both, shares and securities, loans and advances, deposits in bank account.] : 32 : (2) If any proceeding initiated or any order of assessment or reassessment made under sub- section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, assessment or reassessment relating to any assessment year which has abated under second proviso to sub- section (1), shall stand revived with effect from date of receipt of order of such annulment by Principal Commissioner or Commissioner: Provided that such revival shall cease to have effect, if such order of annulment is set aside. Explanation. For removal of doubts, it is hereby declared that, (i) save as otherwise provided in this section, section 153B and section 153C, all other provisions of this Act shall apply to assessment made under this section; (ii) in assessment or reassessment made in respect of assessment year under this section, tax shall be chargeable at rate or rates as applicable to such assessment year. : 33 : 12. plain reading of Section 153A would indicate that it is non-obstante provision which is invoked in case of person where search is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132A. It mandates that notice under Section 153A is to be issued, calling upon assessee in whose case search was conducted to file return of income for six assessment years in prescribed form and thereupon Assessing Officer is required to assess or re-assess total income of said six years. This provision when read in conjunction with Section 132 would indicate that mere conducting of search or in other words, where search has been initiated under Section 132 would suffice to issue notice under Section 153A and limitation for completion of assessment is reckoned and would be counted for date as recorded in last panchanama drawn in relation to any person. 13. plain reading of Section 132 of Act would disclose that when competent authority has reason to believe that any person is in possession of any money, bullion, jewellery or other valuable article or thing and : 34 : such money, bullion or jewellery or other valuable articles or other thing represents either wholly or partly, income or property which has not been or would not be disclosed for purposes of Act would partake characteristic of undisclosed income or property, then, warrant of search would be issued authorising officer indicated in sub- clause (A) or (B) to enter and search any building, place, vessel etc., are kept. Thus, intention of legislature is clear from expression and language found in sub- section (1) of Section 132 that location of premises is in relation to satisfaction to be reached by authorities mentioned therein and authorised officer would be empowered to search any place mentioned in warrant as well as any other place where he suspects that books of accounts belonging to assessee have been kept. 14. Thus, change in address of firm, action initiated under Section 132 in respect of erstwhile premises of firm would not invalidate search. In fact, under similar circumstances, High Court of Delhi in MDLR Resorts (P.) Limited vs. Commissioner of : 35 : Income Tax reported in (2013) 40 TAXMANN.COM 365 (Delhi) has held that address mentioned in warrant of search and panchanama need not be registered office or head office of company, but it has to be placed where search has to be conducted which in fact would be place where books of account, documents, jewels, unaccounted assets etc., can be located. 15. In fact, before High Court of Delhi assessee placed reliance on J.M.Trading Corporation case which judgment has been relied upon in instant case by Tribunal for allowing appeals of assessee and held that respondent assessee therein was partnership firm and had claimed that they had no relation or business connection with group subjected to search and after examining factual matrix, Tribunal in said case, had arrived at conclusion that though search was initiated by issue of warrant, but no search was actually conducted in case of respondent-assessee. It was further recorded by Tribunal therein that premises where assessee was functioning/found was not searched or in other words, premises occupied by assessee was : 36 : not entered upon and searched by authorised officer. Hence, judgment of J.M.Trading Corporation was held as not espousing cause of assessee MDLR Resorts (P) Limited. 16. In this background, we have perused warrant of authorisation issued under Section 132 of Act and Rule 112(1) of Income Tax Rules, 1962 which would clearly indicate that said warrant was issued for conducting search of M/s.Associated Mining Company expressing thereunder that authority contemplated under sub Section (1) of Section 132 has reason to suspect that such books of account, other documents of noticee, are to be found in premises at 18/35, II link Road, Parvathinagar, Ballari. premises which has been searched is same premises as indicated in authorisation. This fact is not in dispute. However, what has been disputed is, said premises did not belong to assessee. language or expression of sub-section (1) of Section 132 is clear and unambiguous. location of premises is in relation to satisfaction reached by authorities mentioned therein and authorised : 37 : officer can search any place mentioned in warrant including any other place where he suspects that books of accounts belonging to assessee are kept and as such, mere change of address of assessee even being in know how of income tax department by itself would not vitiate or invalidate search conducted under Section 132 of Act. 17. Even otherwise, in instant case, search conducted is in respect of premises where business of firm carried earlier and continued by Sri.K.M.Vishwanath, who no doubt had retired from partnership of assessee-firm and it is in this premises where books of accounts relating to assessee-firm has been found and seized, which by itself proves fact that said premises was used by assessee even as on date of search conducted. In fact, Hon ble Delhi High Court has held that address being different would not vitiate search and person can also operate or keep books of accounts, jewellary etc., at different places and not necessarily registered office or where business is conducted. Hence, search conducted in : 38 : premises in which assessee may not be carrying on business would not nullify search. However, if search is conducted in premises other than what is reflected in authorisation, then, consequences would be different. In instant case, search has been conducted in premises, address of which is reflected in authorisation and undisputedly, occupied by Mr.K.M.Vishwanath, who was erstwhile partner of assessee-company till he retired on 31.07.2009. Despite notice issued under Section 153A of Act, said Sri.K.M.Vishwanath had not filed his return of income and had replied to said notice contending that he is no longer partner by enclosing deed of retirement and deed of admission of other two partners. In this background, Assessing Officer has concluded proceedings under Section 144 of Act which had been affirmed by CIT (Appeals) and erroneously on ground of search having been conducted in premises not belonging to assessee, appeal came to be allowed which is contrary to tenor and language of Section 132 : 39 : of Act. Hence, we answer substantial questions of law in favour of revenue and against assessee. 18. For reasons aforestated, we proceed to pass following: ORDER (i) I.T.A. Nos.100015, 100016, 100014, 100018, 100019 & 100017 of 2017 are hereby allowed. (ii) Order passed by Tribunal dated 18.10.2016 in I.T.A. Nos.1355 to 1360/B/2014 is hereby set aside and appeals filed by assessee are hereby dismissed. (iii) Costs made easy. [sd/-] JUDGE [Sd/-] JUDGE Sp/- Jm/- Principal Commissioner of Income-tax, (Central), Bengaluru / DCIT, Central Circle-1(3), Bengaluru v. Asosciated Mining Co