2010 (4) TMI 1190

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....first common issue raised is that no addition can be made u/s 153A in the absence of any incriminating material found during search relating to relevant issue. 2.1 Before us ld. counsel submitted that he shall not be pressing this ground. Accordingly, this ground is dismissed as not pressed. 3. As regards the merits of the case at the threshold it has been mentioned that no reasonable opportunity of hearing has been allowed and therefore the impugned assessment orders are illegal and unsustainable. 3.1 On this issue it has been contended by the assessee that within a short span of five days, the assessment process from issue of notice to completion of assessment has been completed in a very hasty manner. It has been claimed that there is....

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....gly, the matter to consider the merits of the case is remitted to the files of the Assessing Officer. Hence, these appeals are partly allowed for statistical purposes. ITA NO. 3141/DEL/09 4. The first issue raised in this case is that the search being conducted on 30.8.2005, no Asstt. u/s 153A could had been done for A.Y. 2006-07, consequently, the whole proceedings commencing from issuance of notice u/s 153A and ended with framing of Asstt. u/s 153A are without jurisdiction, illegal and unsustainable in law. 4.1 We have heard both the counsels and perused the records. We can gainfully refer here the provision of section 153A in this regard as under:- "153A. (1) Notwithstanding anything contained in section 139, section 147, section 14....