D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR V. JASWINDER SINGH BAINS ALIA JAZZY B, JALANDHAR

MA 32/ASR/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4936 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 6; 132; 254(2); 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. Nos. 32 to 35/Asr/2019 (Arising out of ITA Nos. 337 to 340/Asr/2017) Assessment Years: 2007-08 to 2010-11 Dy. CIT, Central Circle-II, Aytan’s Tower, 25, Civil Lines, Jalandhar Vs. Jaswinder Singh Bains alias, Jazzy B, 10, Seiyu Complex, Model Town, Jalandhar [PAN: AMZPS 7517F] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Smt. Rajinder Kaur, CIT DR Date of Hearing: 04.03.2022 Date of Pronouncement: 25.03.2022 ORDER Per Dr. M. L. Meena, AM: These miscellaneous applications are filed by the Department against the common order passed by the ITAT even 28.03.2019 in ITA Nos. 337 to 340/Asr/2017 in respect of the Assessment Years 2007-08 to 2010-11. 2. The Ld. Departmental Representative submitted before the bench that while adjudicating an additional ground raised by the appellant on satisfaction u/s 153C of the Income Tax Act, 1961 by the Assessing Officer 2 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains (in short the AO) was not in consistent with the first proviso to section 153C, and the same was held illegal and consequential order was also held void abinitio. It is further submitted that the Tribunal while examining the satisfaction note prepared by the AO which is reproduced verbatim in para 14 of the impugned order dated 28.03.2019 formed the opinion that the said note showed that the same was recorded in the capacity of the AO in the assessee, i.e., other person and that no satisfaction note was recorded by the AO of the searched person or in the capacity of the Assessing Officer of the searched person. The relevant para 14 and 15 of the impugned order is reproduced as under: “ 1 4 . O n t h e a p p o i n t e d d a t e , t h e l d . D e p a r t m e n t a l R ep r e s e n t a t i v e f i l e d c o p y o f o n e s a t i s f a c t i o n n o t e a n d s u b m i t t e d t h a t t h i s c o m m o n s at i s f a c t i o n n o t e w a s r e c o r d e d f o r a l l t h e y e a r s u n d e r c o n s i d e r a t i o n a n d n o o t h e r s a t is f a c t i o n n o t e w a s a v a i l a b l e i n r e c o r d s . T h e s a t i s f a c t i o n n o t e p r o d u c e d b e f o r e u s re a d s a s u n d e r : “ I n t h e f i l e o f S h . D i n e s h K u m a r A u l u c k f o r t h e A . Yr s . 2 0 0 7 - 0 8 t o 2 0 1 2 - 1 3 N a m e & A d d r e s s o f t h e a s s e s s e e S h . J a s w i n de r S i n g h B a i n s A l i a s J a z z y B , 1 s t F l o o r , O p p . L u c k y M a r b l e , A v t a r N a g a r , J a la n d h a r / ( 1 0 - S e i y u C o m p l e x ) , M o d e l T o w n , Ja l a n d h a r . P A N A MZ P S 7 5 1 7 F S t a t u s In d i v i d u a l S a t i s f a c t i o n n o t e 3 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains A s e a r c h a n d s e i z u r e o p e r a t i o n u / s 1 3 2 o f t h e I n c o me T a x A c t , 1 9 6 1 , w a s c a r r i e d o u t a t t h e r e s i d e n t i a l p r e m i s e s o f S h . D i n es h K u m a r A u l u c k , 1 3 6 - S e t h H u k u m C h a n d C o l o n y , N e a r D A V C o l l e g e , J a l a n d h a r o n 0 5 . 1 2 . 2 0 1 2 . D u r i n g t h e c o u r s e o f s e a r c h , c e r t a i n l o o s e d o c u m e n t s w e r e f o u n d a n d s e i z e d a s p e r A n n e x u r e A - 1 t o A - 5 t o t h e P a n c h n a m a d r a w n a t t h e co n c l u s i o n o f t h e s e a r c h o p e r a t i o n . O n p e r u s a l o f t h e s e i z e d d o c u m e n t s , i t is n o t i c e d t h a t a s p e r t h e d e s c r i p t i o n o f t h e d o c u m e n t s a n d s t a t e m e n t s r e c o r d ed d u r i n g t h e c o u r s e o f s e a r c h p r o c e e d i n g s , t h e f o l l o w i n g d o c u m e n t s b e l o n g ed t o t h e m e n t i o n e d a b o v e i . e . S h . J a s w i n d e r S i n g h B a i n s A l i a s J a z z y B . A n n e x . N o P a g e N o . D e s c r i p t i o n o f D o c u m e n t A - 1 1 - 3 O r i g i n a l a g r e e m e n t d a t e d 1 6 . 0 3 . 2 0 0 7 b e t w e e n A n j u B eh a l w / o S u b h a s h C h a n d e r B e h a l , 8 4 9 , U r b a n E s t a t e , J a l a nd h a r ( F i r s t p a r t y ) a n d J a s w i n d e r S i n g h B a i n s s / o G u r m a i l S i n g h B a i n s , 8 7 A , S e t h H u k a m C h a n d C o l o n y , J a l a n d h a r ( s e co n d p a r t y ) r e g a r d i n g l a n d s i t u a t e d a t K a p u r t h a l a R o a d , J a l a n d h a r , F l a t N o . 3 0 1 , 3 r d F l o o r J a l a n d h a r f o r R s . 1 7 l a c s b y s e c o n d p a r t y . A - 1 8 8 - 9 2 R e g i s t r a t i o n d e e d d a t e d 1 6 . 0 1 . 2 0 0 8 b e t w e e n R a j a n C ho p r a a n d J a s w i n d e r S i n g h B a i n s f o r p u r c h a s e o f F l a t N o . 3 0 2 - B , 3 r d F l o o r , m e a s u r i n g 1 4 9 0 s q . f t . f o r R s . 1 4 . 0 l a c i n - S i lv e r P a l m . A - 1 1 0 7 - 1 0 9 O r i g i n a l A g r e e m e n t d a t e d 0 8 . 0 3 . 2 0 0 9 b e t w e e n D i n e s h A u l u k h ( C o m p a n y M / s S p e e d R e c o r d s b r i n g i n g M u s i c a l a l i v e ) a n d J a s w i n d e r S i n g h B a i n s ( J a i z y B ) ! A - 1 1 5 4 - 1 6 2 C o p y o f R e g n . D e e d d a t e d 0 2 . 0 7 . 1 9 9 9 r e g a r d i n g P r o p er t y N o . 8 7 - 8 8 m e a s u r i n g 2 0 m a r l a 2 5 f t . s i t u a t e d a t V i l l. M a q s u d p u r , T e h s i l & D i s t t . J a l a n d h a r f o r R s . 3 , 2 3 , 0 0 0 / - . S e l l e r : R a m P a r k a s h S i k k a , B a n s i L a l S i k k a & K i s h an L a l S / o R a m L a i r / o W F - 1 4 5 , A l i M o h a l l a , J a l a n d h a r . P u r c h a s e r : J a s w i n d e r S i n g h B a i n s s / o G u r n a i l S i n g h, r / o D u r g a P u r , D i s t t . N a w a n s h e h a r 4 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains A - 1 1 6 3 - 1 6 7 O r i g i n a l R e g n . D e e d d a t e d 2 1 . 0 3 . 2 0 0 2 r e g a r d i n g P l o t N o . L R - 1 8 9 , m e a s u r i n g 1 m a r l a 1 2 3 s q . f t . s i t u a t e d a t 2 n d f l o o r , M o d e l T o w n , J a l a n d h a r f o r R s . 1 , 5 0 , 0 0 0 / - . S e l l e r : J a s r a j S i n g h , s / o J o g i n d e r S i n g h , r / o P r e et N a g a r , J a l a n d h a r P u r c h a s e r : J a s w i n d e r S i n g h B a i n s s / o G u r n a i l S m g h , r / o N K - 4 , Bazar Nauhrian, Jalandhar A-1 168- 170 Original Agreement dated 16.03.2007 between Lalit Kumar s/o Girdhari Lal, r/o WG-312, Islamabad Mohalla, Jalandhar and Jaswinder Singh Bains s/o Gurnail Singh, r/o 87-A, Seth Hukam 3hand Colony, Jalandhar regarding Plot No. 10, measuring 19 marla 232 sq.ft. situated at Vill. Waryana, Distt. Jalandhar for Rs.4,50,000/-. A-1 204- 206 Original agreement dated UNDATED (Stamp paper dated 21.03.2007) made by Pardeep Gupta s/o Karam Chand Gupta r/o 5, Church Road, Civil Lines, Hoshiarpur in the name of Jaswinder Singh Bains s/o Gurnail Singh Bains, 87A, Seth Hukam Chand Colony, Jalandhar regarding Flat No. 302, Silver Apartment, Block-B, Jalandhar Kunj, Kapurthala Road, Jalandhar for Rs. 17,75,000/-. A-2 42- 48 Papers relating to stage show programme booked by Jazzy B by different persons/parties in the year 2009, totaling Rs. 15.06.000/-.. r A-2 49 Letter dated 15.12.2010 of Jullundur Gymkhana Club addressed to Dinesh regarding Booking of Artist Jazzy B for Live Show for consideration of Rs. 5.76 lacs. A-2 50- 79 Papers relating to stage show programme booked by Jazzy Bby different persons/parties from 2011 up to 2013, totaling Rs. 1,37,20,000/-. A-2 91- 94 These are small slips showing some expenses, Pay-in-siip and also slips under the head show expenses, video shoots and Jazzy, totaling Rs. 39,62,304/-. A-2 98- 99 This page contains various misc. expenses. However this page contains some major entries to Jazzy B-3,00,000-dollar(page 98), Dinesh-Rs. 5 lac-Page 99 and Jazzy’s Papa-Rs. 15 lacs & Rs.1 lacto Jazzy’s Relative (also backside of 99 page) A-2 101 Backside of this page contains entries of Rs. 53,47,900/- and Rs. 28,64,300/- under the head Jazzy Account (written on the left side of the page) A-2 102 This page contains detailed calculations of amount in Indian Currency of Rs. 11,27,800/- and detail of cash m hand in Indian Currency of Rs. 8,78,000/- as on 31 st August. The page is written under the head ‘Jazzy in UK’. 5 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains A-2 104 Backside of this page contains entries under the head Dinesh,such as :- 30000 lac - Cash 3 30000 - Jazzy 100000 - Mummy 150000 - Bank Account A-2 114 This page relates to Jazzy B Video Shows of 2008 showing cash transaction of Rs. 40 lacs & 80 lacs A-2 1 17 This page shows some bank transactions for Rs. 53,80,000/- of Jazzy B. A-2 119- 140 These pages show heavy transactions of Jazzy B for the different period in foreign currency. A-3 53- 56 Original Booking Agreement dated 10.04.2006 of f Silver Pam Apartments, Kapurthala Road in the name of Jaswinder Singl Bains for booking the flat No. 302, 3* floor, Block-B for Rs. 17 jlacs alonewith payment details. A - 3 5 7 H a n d w r i t t e n p a p e r h a v i n g s o m e a m o u n t s i n t h e n a m e of J a z z y B . & O t h e r s t o t a l i n g R s . 1 , 7 3 , 1 0 0 / - A - 3 7 2 P o l i c y a c c o u n t s t a t e m e n t i n r e s p e c t o f A v i v a L i f e In s u r a n c e i n t h e n a m e o f J a s w i n d e r S i n g h a s o n 0 7 . 0 4 . 2 0 1 0 A - 3 9 3 H a n d w r i t t e n p a p e r c o n t a i n i n g d e t a i l o f a m o u n t o f R s. 4 3 , 9 9 , 5 0 0 / - i n t h e n a m e o f J a z z y B , V e e n a a / c , E l e c. B i l l s , I C I C I e t c . A - 3 | 1 0 0 C o p y o f c h e q u e d a t e d 1 8 . 0 4 . 2 0 1 0 N o . 1 9 2 9 4 7 f o r R s . 1 , 8 0 , 0 0 0 / - o f I n d u s i n d B a n k a / c N o . 0 0 2 0 - 1 9 0 4 2 9 - 0 5 0 i n t h e n a m e o f J a s w i n d e r S i n g h B a i n s . O n t h e b o t t o m o f t h i s p a g e , t h e r e i s h a n d w r i t t e n d et a i l o f t r a n s a c t i o n s i n r / o K e l l y C a s h f o r R s . 2 l a c , N a v j ee t A U S f o r R s . 9 0 0 0 0 / - e t c . A - 3 1 3 3 - 1 3 8 P a p e r s s h o w i n g T o t a l i n h a n d a m o u n t a t R s . 7 6 , 0 2 , 0 00 / - , e x p e n s e s f o r 2 0 0 9 - 1 0 a t R s . 4 2 , 5 7 , 6 4 1 / - a n d b a l a n c e R s . 3 3 , 4 4 , 3 5 9 i n t h e n a m e o f D i n e s h a l o n g w i t h a p p l i c a t io n s o f t h e a m o u n t u n d e r v a r i o u s h e a d s , o n e o f w h i c h c o n t a in s p a y m e n t s h i f t t o C a n a d a , a m o u n t i n g t o R s . 1 0 , 2 0 , 0 0 0/ - o n p a g e s 1 3 6 - 1 3 8 . P a g e N o . 1 3 5 a l s o c o n t a i n s e n t r i e s t o t a l i n g a t R s . 7 6 , 0 2 , 0 0 0 / - , w h i c h i n c l u d e s 1 9 l a c s a s s h o w n , a s g iv e n t o S p e e d a n d R s . 2 3 , 8 7 , 0 0 0 / - , a s c a s h i n h a n d J a z z y B . A - 3 1 4 7 D e t a i l o f N R O A / c N o . 1 2 6 3 1 0 1 0 0 0 0 2 0 0 i n t h e n a m e o f J a s w i n d e r S i n g h B a i n s 6 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains A - 3 1 7 1 , 1 7 4 & 1 7 8 T h i s p a g e u n d e r t h e h e a d T o t a l i n h e a d + a c c o u n t c o n ta i n s d i f f e r e n t e n t r i e s o f a m o u n t s o f d i f f e r e n t n a t u r e l ik e P T C S h o w , B i g S h o w , P T C P u n j a b e t c . , t o t a l i n g R s . 7 9 , 5 1, 0 0 0 / - . M a j o r e n t r i e s a r e d e t a i l e d b e l o w : - R s . 2 1 , 3 1 , 0 0 0 / - a g a i n s t f l a t p a y m e n t R s . 4 l a c s J a s w i n d e r a c c o u n t R s . 4 , 7 5 , 0 0 0 / - D i n e s h P r o d u c t i o n s R s . 1 0 l a c s P T C c h a n n e l e t c . A - 3 1 7 2 & 1 8 1 T h i s p a g e i s u n d e r t h e h e a d T o t a l a m o u n t i n h a n d S p e e d + a d + f l a t a n d m o r e , s h o w i n g t o t a l a m o u n t o f R s . 1 , 1 1 , 1 3 , 4 1 8 / - a n d i t s f i n a l d i s b u r s e m e n t u n d e r t h e n a m e D i n e s h P r o d u c t i o n s a c c o u n t , J a s w i n d e r S i n g h a c c o u n t, C a s h i n J a z z y B , C a s h i n h a n d e t c . A - 3 1 7 3 H a n d w r i t t e n p a p e r s s h o w i n g c a l c u l a t i o n s o f R s . 5 4 , 65 , 0 0 0 / - , w h i c h a p p e a r s t o b e m e a n t f o r s o m e F l a t . T h e r e i s al s o a n o t h e r c a l c u l a t i o n o f t o t a l i n g R s . 5 5 , 0 0 , 0 0 0 / - , w hi c h a p p e a r s t o b e r e c e i p t f r o m d i f f e r e n t p e r s o n s , s u c h a s J a z z y B , J a s s i L o n w a l i H o m e , S e t h i P i c k s a m e d a y F a r i d a b ad A - 3 1 8 3 R e c e i p t d a t e d 2 3 . 1 2 . 0 7 f o r R s . 1 , 5 0 , 0 0 0 / - a s a d v a n c e m t h e n a m e o f J a s w i n d e r S i n g h B a i n s I a m s a t i s f i e d t h a t t h e s e d o c u m e n t s b e l o n g t o S h . Ja s w i n d e r S i n g h B a i n s , A l i a s J a z z y B , 1 s t F l o o r , O p p . L u c k y M a r b l e , A v t a r N a g a r , J a l a n d h a r / ( 1 0 - S e i y u C o m p l e x ) , M o d e l T o w n , J a l a n d h a r . T h e t r a n s a c t i o n s a s r e c o r d e d i n t h e s e d o c u m e n t s h a v e a b e a r i n g o n d e t e r m i n a t i o n o f t o t a l i n c o m e o f S h . J a s w i n d e r S i n g h B a i n s A l i a s J a z z y B f o r t h e r e l e v a n t A . Y s . 2 00 7 - 0 8 t o 2 0 1 2 - 1 3 o w i n g t o t h e n a t u r e o f d o c u m e n t s a s d e s c r i b e d a b o v e . A s p e r t h e p r o v i s i o n s o f s e c t i o n 1 5 3 C o f t h e I . T . Ac t , 1 9 6 1 , w h e r e t h e A . O . i s s a t i s f i e d t h a t a n y m o n e y , b u l l i o n , j e w e l l e r y o r o t he r v a l u a b l e a r t i c l e s o r t h i n g s o r b o o k s o f a c c o u n t s o r d o c u m e n t s s e i z e d ... b e l o n g s o r b e l o n g t o a p e r s o n o t h e r t h a n t h e p e r s o n r e f e r r e d t o i n s e c t i o n 1 5 3 A ( w h e r e a s e a r c h w a s i n i t i a t e d ) t h e n t h e A . O . h a v i n g j u r i s d i c t i o n o v e r s u c h p e r s o n s h a l l p r o c e e d a g a i n s t a n d i s s u e n o t i c e t o e a c h s u c h o t h e r p e r s o n a n d a s s e s s o r r e a ss e s s s u c h o t h e r p e r s o n i n a c c o r d a n c e w i t h t h e p r o v i s i o n s o f s e c t i o n 1 5 3 A o f th e I . T . A c t , 1 9 6 1 . S i n c e n o s e a r c h w a s c o n d u c t e d i n t h e c a s e o f t h e a ss e s s e e , p r o v i s i o n s o f s e c t i o n 1 5 3 C o f t h e I . T . A c t , 1 9 6 1 a r e a p p l i c a b l e to t h e a s s e s s e e . A c c o r d i n g l y , t h i s i s a f i t c a s e w h e r e n o t i c e u / s 1 5 3 C o f t h e I . T. A c t , 1 9 6 1 i s r e q u i r e d t o b e i s s u e d t o a s s e s s / r e a s s e s s t h e i n c o m e o f t h e a s s e s s ee f o r t h e a s s e s s m e n t y e a r s 2 0 0 7 - 0 8 t o 2 0 1 2 - 1 3 i . e . s i x a s s e s s m e n t y e a r s i m m e d i a t e l y p r i o r t o t h e a s s e s s m e n t y e a r r e l e v a n t t o t h e p r e v i o u s y e a r i n w hi c h s e a r c h w a s c o n d u c t e d . 7 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains I n v i e w o f t h e a b o v e d i s c u s s i o n , I p r o c e e d i n t h e ca s e o f S h . J a s w i n d e r S i n g h B a i n s , A l i a s J a z z y B , 1 s t F l o o r , O p p . L u c k y M a r b l e , A v t a r N a g a r , J a l a n d h a r / (1 0 - S e i y u C o m p l e x ) , M o d e l T o w n , J a l a n d h a r f o r t h e A . Y . 2 0 0 7 - 0 8 t o 2 0 1 2 - 1 3 , f a l l i n g w i t h i n s i x a s s e s s m e n t y e a r s i m m e d i a t e l y p r ec e d i n g t h e a s s e s s m e n t y e a r r e l e v a n t t o t h e p r e v i o u s y e a r i n w h i c h s e a r c h i s c on d u c t e d & i s s u e n o t i c e u / s 1 5 2 3 C o f t h e I . T . A c t , 1 9 6 1 . ” S d / - ( A d i t y a S h u k l a ) D e p u t y C o m m i s s i o n e r o f I n c o m e T a x , C e n t r a l C i r c l e - I I , J a l a n d h a r D a t e d : 1 2 . 0 1 . 2 0 1 5 1 5 . T h e l a n g u a g e e m p l o y e d i n t h e a b o v e r e c o r d i n g s ho w s t h a t t h e a b o v e w a s r e c o r d e d i n t h e c a p a c i t y o f t h e A s s e s s i n g O f f i c e r of t h e a s s e s s e e . T h u s , w e f i n d t h a t n o s a t i s f a c t i o n n o t e w a s r e c o r d e d b y t h e A s s e s s i n g O f f i c e r o f t h e s e a r c h e d p e r s o n o r i n c a p a c i t y o f t h e A s s e s s i n g O f f i c e r o f t h e s e a r c h ed p e r s o n . 3. In this regard, the Ld. DR has raised the contentions that there were following crucial mistake apparent from the order of the Tribunal firstly, on perusal of the satisfaction note it is clear from the heading that the same was made in the case of searched person Sh. Dinesh Kumar Auluck and secondary the above contention is buttressed by the endorsement to the satisfaction note “place a copy in the file of the Jaswinder Singh Bains. Signed 12.01.2015”. This endorsement appears to have been overlooked by the Hon’ble ITAT. 8 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains 4. It is also contended that the Hon’ble Supreme Court has since clarified in the case of M/s Super Malls Pvt. Ltd. v. PCIT 8, New Delhi, Civil Appeal Nos. 2006-2007 of 2020 order dated 05.03.2020, that in case of Assessing Officer of the searched person as himself the Assessing Officer of the other person and the Assessing Officer is satisfied and it is specifically mentioned that the documents so seized belongs to the assessee, the other person, it cannot be said that the mandatory requirement of section 153C have not been complied with. 5. Per contra, the Ld. counsel contended that the MAs filed by the Revenue in the above cases are not maintainable as per provisions of section 254 of the Act, specify mandate for the bench to rectify the order within six months from the end of the month in which the said order is passed. Since the order was passed on 28.03.2019, the jurisdiction u/s 254(2) could be invoked latest by 30.09.2019. He argued that these miscellaneous applications filed by the Revenue, or for that matter, the reliance placed on judicial decision who rendered within six period either by the Hon’ble jurisdictional High Court or the Hon’ble Supreme Court could at 9 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains the most be pressed into the service to buttress the contentions raised. The Ld. AR has filed a written submission which reads as under: “1. That by way of its MA, the revenue seeks the Bench to recall its order dated 28.03.2019 for AY 2007-08 to 2010-11 and decide the appeals afresh. This however will be opposed to the latest decision of Hon’ble Supreme Court dated 03.12.2021, in the case of CIT vs. Reliance Telecom Limited (2021) 440 ITR 1(SC), laying down that the powers conferred upon the Income Tax Appellate Tribunal u/s. 254(2) are only to rectify/correct any mistake apparent from the record and not to revisit the whole order. Hence the MA is liable to be dismissed on this very premise, 2. The revenue, in its MA filed on 13.8.2019, has relied upon the decision of Hon’ble Delhi High Court in the case of Ganpati Fincap Services Pvt Ltd vs CIT (92017) 395 ITR 692(Del) to demonstrate that the Bench had erred in its order to hold that since no Satisfaction was recorded in the case of person searched, but only in the case of other person, the assessment was bad in law. This plea, raised by the Revenue is of no help inasmuch as, the above decision of Delhi High Court is not binding on the Bench since it was neither of the jurisdictional High Court nor of the Hon’ble Supreme Court. On the contrary, there were several other decisions of Hon’ble Delhi High Court, Karnatka High Court, Allahabad High Court and of MR High Court as also of Hon’ble Apex Court in Calcutta Knitwears vs CiT(2014)101 DTR (SC), relied upon by assessee in its written submissions filed in the course of hearing, which directly supported the view taken by the Bench in its order under question. Hence, by mere reliance on Ganpati Fincap case supra, of Hon’ble Delhi High Court, the revenue cannot invoke jurisdiction of the Bench under the limited purview of section 254(2). It brings the matter only in the domain of intense debate. 3. That the provisions of sec 254(2) mandate the Bench to rectify or modify its order within six months from the end of the month in which the order is passed. Since the order of the Bench was passed on 28.03.2019 the jurisdiction u/s. 254(2) could be invoked latest by 30.09.2019. Therefore, the MA filed by the revenue, or for that matter, the reliance placed on any 10 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains judicial decision, rendered within this period, either by the Hon’ble jurisdictional High Court or the Supreme Court, could at the most be pressed into service. The Id. Sr. DR, in the course of hearing before the Bench on 04,02.2022, placed reliance on the decision of Hon'ble Supreme Court in the case of Super Malls P Ltd vs. PCIT delivered on 05.03.2020 to add teeth to its MA filed on 13.08.2019. 4. It is respectfully submitted that without going into the merits of the decision of Hon’ble Supreme Court in the case of Super Malls Pvt Ltd supra, which also does not squarely help the revenue’s claim, since this decision was rendered only on 05.03.2020, which falls far beyond the period of six months in terms of sec 254(2), i.e. till 30.09.2019, the benefit of same cannot be availed by the revenue. 5. Here it is contextually relevant to invite kind attention of the Bench to the FINANCE BILL, 2016, wherein as per Clause 92 to 95, inter alia, the amendment to section 254(2), was proposed with following object: (relevant extract enclosed for kind reference): “The existing provisions of sub-section (2) of section 254 of the Act, provide that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time without four years from the date of the order. in order to bring certainty to the order of IT AT it is proposed to amend sub-section (2) of section 254 to provide that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. These amendments will take effect from 1 st day of June, 2016. 6. Obviously, the certainty of the order of the Tribunal cannot be brought into dispute, after the period of six months, u/s.254(2), for whatever may be the reason, else it would defeat the very object and purpose of the amendment brought in statute by the legislature. 7. Attention in this behalf is also invited to the decision of Hon’ble P&H High Court in the case of Raja Malwinder Singh vs. Union of India (2005) 11 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains 278 ITR 568 (P&H), (copy placed on page 5-8 of assessee's compilation of case laws) wherein, while dealing with the time within which the Tribunal could invoke powers u/s. 254(2), (prior to its amendment w.e.f. 1.4.2016), their lordships in para 6 categorically held as follows: 6. The section specifically empowers the Tribunal to amend, at any time within four years from the date of an order; any order passed by it u/s. 254(1) of the Act with a view to rectify any mistake apparent from the record either suo moto or by any application. From a bare reading of the provision, it is clear that Tribunal is competent to amend any order passed by it under sub-sec (1) within four year from the date of the order and not thereafter. In other words, the Tribunal has no jurisdiction to amend any order passed by it under sub-sec (1) after the expiry of four years from the date of the order, whether it is on its own volition or an application being made by the assesses or the AO. The provision admits of no other intemretation 8. In a nut shell, it is humbly submitted that the maintainability of MA filed by the revenue, has to be examined qua the judicial decision relied upon in the said MA filed within the period of six months. Since, it is only the decision of Hon’ble Delhi High Court in Ganpati Fincap case supra, which too has been selectively relied upon by cherry picking para 41 (v) of the said order, though it was to be read with preceding para 41 (iv), which entirely nullified the claim of revenue, the said order, not having any binding effect on the Bench, the MA has to be dismissed.” 6. We have heard rival contentions, perused the records, impugned tribunal order and the citations relied. The ld. DR for the department submitted to recall the tribunal order dated 28.03.2019 for AY 2007-08 to 2010-11 and decide the appeals afresh. He contended that there was a crucial mistake in observation as apparent from the order of the Tribunal as regards to the satisfaction note that it was made in the case of searched 12 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains person Sh. Dinesh Kumar Auluck and ignored the hand written endorsement at the last to the satisfaction note “place a copy in the file of the Jaswinder Singh Bains. Signed 12.01.2015. 7. The Ld. Counsel, contended that the contention of the department are opposed to the latest decision of Hon’ble Supreme Court dated 03.12.2021, in the case of “CIT vs. Reliance Telecom Limited”, (2021) 440 ITR 1(SC), wherein the powers conferred upon the Income Tax Appellate Tribunal u/s. 254(2) are only to rectify/correct any mistake apparent from the record and not to revisit the whole order. Hence the MA is liable to be dismissed on this very premise. 8. The Counsel further argued that without going into the merits of the decision of Hon’ble Supreme Court in the case of Super Malls Pvt Ltd supra, which also does not squarely help the revenue’s claim, since this decision was rendered only on 05.03.2020, which falls far beyond the period of six months in terms of sec 254(2), i.e. till 30.09.2019, the benefit of same cannot be availed by the revenue. 9. In the FINANCE BILL, 2016, as per Clause 92 to 95, inter alia, proposed the amendment to section 254(2), brought in certainty to the 13 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains order of IT AT. The amended sub-section (2) of section 254 provides that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. This amendment has come in effect from 1 st day of June, 2016. The amendment in section 254(2) reads as under: The existing provisions of sub-section (2) of section 254 of the Act, provide that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time without four years from the date of the order. In order to bring certainty to the order of IT AT it is proposed to amend sub-section (2) of section 254 to provide that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. These amendments will take effect from 1 st day of June, 2016. 10. Considering the factual matrix, the satisfaction note produced in verbatim and being examined with reference to the mandate and the judicial pronouncement available before the then Tribunal, we find no apparent mistake in the Tribunal order and thus, recalling the impugned order would amounts to reviewing of the order which is not permitted under the law. Further, the MA filed by the revenue is not maintainable, qua the limitation period of six months as per mandate. 14 MA Nos. 32 to 35/Asr/2019 Dy. CIT v. Jaswinder Singh Bains 11. In the above view, we find no merit in the grievance of the Department and therefore, the Miscellaneous Application stands dismissed. Order pronounced in the open court on 25.03.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 25.03.2022 *GP/Sr. PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order