Gujarat High Court
Rushil Decor Ltd. vs Dy. Commissioner Of Income Tax Circle ... on 27 November, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/17812/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 17812 of 2018
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RUSHIL DECOR LTD.
Versus
DY. COMMISSIONER OF INCOME TAX CIRCLE 3(1)(2)
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Appearance:
MR TUSHAR HEMANI WITH MS VAIBHAVI K PARIKH(3238) for the
PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 27/11/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Tushar Hemani, learned advocate for the petitioner invited attention to the satisfaction note for the assessment proceedings under section 153C of the Income Tax Act, 1961 in the case of the petitioner to point out that such satisfaction note is on the basis of the digital data recovered from the residence of one Kush B. Shah. It was submitted that such seized material does not belong to the petitioner. Reference was made to the provisions of section 153C of the Act to submit that it was only after its amendment with effect from 01.06.2015 by virtue of clause (b) of sub-section (1) thereof, that any books of account or documents, seized or requisitioned, pertaining to or any information therein, relating to a person other than the searched person was brought within its ambit, whereas in the present case the search took place on Page 1 of 2 Downloaded on : Sat Jan 09 02:23:24 IST 2021 C/SCA/17812/2018 ORDER 04.12.2014 before the amendment and hence, unless the documents seized or requisitioned belong to the petitioner, proceedings under section 153C of the Act could not have been initiated against it. Therefore, the notice under section 153C of the Act has been issued without authority of law.
2. The learned advocate also drew the attention of the court to the objections raised against the initiation of proceedings under section 153C of the Act, to submit that initiation of the proceedings against the petitioner is not tenable in law.
3. Having regard to the submissions advanced by the learned advocate for the petitioner, issue NOTICE returnable on 7.1.2019. By way of ad-interim relief, the respondent may proceed further pursuant to the impugned notice; he, however, shall not pass the final order without the permission of this Court. Direct service is permitted.
(HARSHA DEVANI, J) (A. P. THAKER, J) Vijay Page 2 of 2 Downloaded on : Sat Jan 09 02:23:24 IST 2021