Law:

Section:

Section 153A, read with section 153C, of the Income-tax Act, 1961 - Search and seizure - Assessment in case of - Petitioner challenged constitutional validity of sections 153A and 153C on ground that distinguishable categories of persons mentioned in these two provisions are treated on same basis for purposes of assessing or reassessing their income - Whether fact that procedure followed in respect of two categories of persons mentioned in sections 153A and 153C overlaps or is similar is hardly of any consequence, as both have to be treated in accordance with principles of natural justice - Held, yes - Whether further, essentially both categories of persons mentioned in sections 153A and 153C are same inasmuch as their books of account, assets, documents, etc., are seized or requisitioned, though from different locations and, therefore, there is no hostile discrimination between two categories of persons - Held, yes - Whether therefore, writ petition was liable to be dismissed - Held, yes Section 153C of the Income-tax Act, 1961 - Search and seizure - Assessment of income of any other person - Whether principles of natural justice are incorporated in section 153C as it postulates that Assessing Officer shall proceed against a person covered by section by issuing a notice to him for purpose of assessing or reassessing his income - Held, yes FACTS The assessee filed writ petition challenging the constitutional validity of sections 153C and 153A contending that two different categories of persons, viz., persons in respect of whom a search is conducted and books of account, documents or assets are recovered and other persons (other than those persons referred to in section 153A) to whom books of account, documents or assets recovered belong, are treated on the same basis for the purposes of assessing or reassessing their income. HELD The opening portion of section 153A makes it clear that it applies to a person in respect of whom a search is initiated under section 132, or whose books of account, other documents or any assets are requisitioned under section 132A after 31-5-2003. Section 153C is with reference to a person in respect of whom any money, bullion,…

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