2020 (10) TMI 94

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.... ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad "C" Bench, Ahmedabad dated 17.01.2020 in IT (SS)A No. 107/Ahd/2017 for A.Y. 2008-09. 2. The Revenue has proposed th....

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....the case of Shri Rajnibhai Jivraj Desai in ITA No. 104/AHD/2017 whic has been decided by us in favour of the assessee vide paragraph No. 14 & 15 of this order. For the detail discussion please refer the relevant paragraph as discused above. Therefore respectfully following the same and to maintain parity wit the findings, we allow the technical ground raised by the assessee in his favour ....

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....on the date of search. There is no differentiation as found in the intent of the legislature to diferentiate whether the assessments were originally framed u/s 143(1) OR 143(3) OR 147 of the Act. As such we note that the addition made by the AO based on the search proceedings represents the items of the regular assessments being income from the sale of the land bearing survey Nos. 522/3, 520,523, ....

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....follow the assessments already concluded unless incriminating materials are found in the course of search. 14. That for the reasons stated above and on basis of various judicial pronouncements, we hold that the impugned addition for the Assessment year under consideration which was unabated/concluded assessment as on date of search cannot be made in the search assessments in the absence o....