2019 (2) TMI 334

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....sions of Section 153A and sustaining additions to the income of assessee company arbitrarily beyond the scope of the section. 2. That on the facts and in the circumstances of the case, the CIT has erred in law as well as on facts while sustaining additions of Rs. 2,73,753/- of MCD conversion charges. 3. That on the facts and in the circumstances of the case, the CIT has erred in law as well as on facts while sustaining additions of Rs. 31,320/- on account of disallowance for personal expenses. 4. That on the facts and in the circumstances of the case, the CIT has erred in law as well as on facts sustaining additions of Rs. 97,761/- on account of commission paid to specified persons. 5. That on the facts a....

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....efore us now. 5. At the threshold, Ld.AR submitted that Ground No. 1 has been raised challenging additions made by Ld.AO under section 153A of the Act, without there being any incriminating material. 5.1. He submitted that additions made by Ld.AO are not based on any incriminating material found during search operation therefore are not sustainable in eyes of law. He further submitted that time period for issuance of notice under section 143(2) has also lapsed, thus assessment has attained finality. It has been argued by Ld.AR that, under such circumstances without there being any incriminating material, no additions could be made for year under consideration. He placed reliance upon decision of Hon'ble Delhi High Court in case of CIT....