SANJIB BANERJEE,J. - (1.) These two matters are connected and arise out of a common search and seizure operation carried out in respect of the same assessee. The essential facts are not in dispute, but the matter turns on a particular date. Unfortunately, the relevant date is not indicated in the several orders of the Income Tax Appellate Tribunal or the Commissioner or the Assessing Officer that are included in the papers.
(2.) On September 2, 2004, search and seizure operations were carried out at the offices of the assessee. It is not in dispute that substantial documents were seized under section 132 of the Income Tax Act, 1961. As a consequence of the search and seizure operations and in view of Section 153A of the Act, no return for assessment year 2004-05 was filed within the statutorily mandated date of October 31, 2004.
(3.) According to the appellant, the notice under Section 153A(1)(a) was received by the assessee on March 27, 2006 and the return for the assessment year 2004-05 was filed on or about April 26, 2006. It is also the appellant's case that the relevant notice under Section 153A(1)(a) of the Act required the assessee to file his return for assessment year 2004-05 within a month of the receipt thereof.;