2019 (4) TMI 954

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....bunal") in IT (SS) A No.122, 123 and 124/Ahd/2016, and the issue involved in all the appeals is also common, and hence, the same were taken up for hearing together and are decided by this common judgment. 2. The appellant-revenue has challenged the above referred order passed by the Tribunal by proposing the following two questions, stated to be substantial questions of law: "[A] Whether the order of Hon'ble Tribunal is right in law and on facts in deleting the addition made in assessment order u/s 153A(1)(b) of the Act? [B]Whether the Hon'ble Tribunal has erred in law and on facts upholding the order of Ld. CIT(A) while observing that the unabated assessments cannot be made u/s 153A of the Act unless it is based on the....

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....g that no addition could be made de hors the incriminating material seized during the search in the case of unabated assessment framed under section 153A of the Act. The revenue carried the matter in appeal before the Tribunal, but did not succeed. 4. Mrs. Mauna Bhatt, learned senior standing counsel for the appellant, submitted that the issue whether no addition de hors the incriminating material seized during search can be made or sustained in the unabated assessment framed under section 153A of the Act, has not reached finality. It was submitted that the assessments were made under section 153A of the Act on the basis of the Special Auditor's report made under section 142(2A) of the Act, wherein the Special Auditor had considered the ....

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....ssessing Officer while framing assessment under section 153A(1)(b) of the Act, has not relied upon any incriminating material found during the course of search. Since the main plank of the submissions advanced during the course of hearing are that the assessment had been made under section 153A of the Act on the basis of the Special Auditors report made under section 142(2) of the Act, wherein he had considered the incriminating documents seized/impounded during the course of search proceedings, the learned senior standing counsel was called upon to produce the Special Auditors' report. A perusal of such report indicates that when the Special Auditors had called upon the assessee to furnish explanation of seized/impounded papers/documents t....