2017 (9) TMI 1465

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....h Lakshmi Gurang, Advocate For the Respondent : Piyush Kaushik, Advocate JUDGMENT CM Nos. 23601, 23603 and 23605 of 2017 (delay in filing) and CM Nos. 23602, 23604 and 23606 of 2017 (delay in re-filing) 1. For the reasons stated, the delay in re-filing and filing the appeal is condoned. The applications are allowed. I. T. A. Nos. 487 of 2017, 488 of 2017 and 489 of 2017 2. These ....

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....fied in deleting the additions made in the assessment orders for the assessment years 2002-03 to 2004-05 on the ground that additions not based on incriminating material found during course of search cannot be sustained ?" 4. As far as question (ii) is concerned, it is not in dispute that arising out of the same search proceedings, additions sought to be made in the hands of Ms. Meeta Gutgutia,....

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....e submitted that the said assessments should be treated as "pending" assessments in respect of which proceedings under section 147 of the Act could have been validly initiated. 6. In the first place, question (i) was not raised by the Revenue in its appeals before the Income-tax Appellate Tribunal. Secondly, the fact remains that the Revenue chose the route of section 153A of the Act to proceed....