TaxTMI 
TaxTMI 
2019 (11) TMI 1549
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.... in respect of deduction claimed originally and allowed in original order u/s.143(3) of the Act and not related to any incriminating material found during action u/s.132 of the Act. 2. The learned Commisioner of Income Tax(Appeals)-11, Ahmedabad erred in confirming the action of the assessing officer in disallowing the claim of deduction of Rs. 1,82,60,739/- u/s.80IA(4) in repsect of following infrastructure projects undertaken by the appellant. Sr.No. of Project referred by CIT (Appeals) Name of project Amt. of deduction claimed u/s.80IA (in Rs.) 1 ADB/RRR/P-9/AMR/L-1 Amreli dist. 854,168 2 ADB/RRR/P-4/RJT/L-2B GONDAL 218,489 3 ADB/RRR/P-4/RJT/L-3A RAJKOT 920,035 4 ADB/RRR/P-4/RJT/L-4A MORBI 648,030 5 ADB/RRR/P-4/RJT/L-4B WAKANKER 709,256 6 ADB/RRR/P-5/SNR/L-2B S'NAGAR 925,830 7 ADB/RRR/P-5/SNR/L-3A S'NAGAR 904,708 8 ADB/RRR/P-7/BVN/L-1B VALBHIPUR 512,921 9 ADB/RRR/P-7/BVN/L-1C GADHADA 577,748 10 ADB/RRR/P-7/BVN/L-2B SHIHOR 798,828 11 AJI-III GWSSB/JAMNAGR 50,040 12 CHARKHADI-VEKARI-GUNDALA ROAD KM 0/0 TO 13 355,565 13 DESALPUR NALIYA ROAD GEERP/RMC/28 2,059,609 15 GADHADA-ADTALA-LAKHANKA-DADVA ROAD KM 0/0 TO 30/0 81,241 20 JASDAN-A....
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....ct and not related to any incriminating material found during action u/s.132 of the Act. 2. The learned Commisioner of Income Tax(Appeals)-11, Ahmedabad erred in confirming the action of the assessing officer in disallowing the claim of deduction of Rs. 3,45,20,284/- u/s.80IA(4) in repsect of following infrastructure projects undertaken by the appellant. Sr.No. of Project referred by CIT (Appeals) Name of project Amt. of deduction claimed u/s.80IA (in Rs.) 1 ADB/RRR/P-4/RJT/L-2B GONDAL 103,315 2 ADB/RRR/P-4/RJT/L-3A RAJKOT 349,870 3 ADB/RRR/P-4/RJT/L-4A MORBI 183,069 4 ADB/RRR/P-4/RJT/L-4B WAKANKER 33,256 5 ADB/RRR/P-5/SNR/L-2B S'NAGAR 463,901 6 ADB/RRR/P-5/SNR/L-3A S'NAGAR 412,270 7 ADB/RRR/P-7/BVN/L-1B VALBHIPUR 1,062,392 8 ADB/RRR/P-7/BVN/L-1C GADHADA 671,180 9 ADB/RRR/P-7/BVN/L-2B SHIHOR 822,950 10 AJI-III GWSSB/JAMNAGR 40,653 12 CHARKHADI-VEKARI-GUNDALA ROAD KM 0/0 TO 13 222,845 13 DESALPUR NALIYA ROAD GEERP/RMC/28 4,748,487 14 DHASA-AMARGADH ROAD RMC-33 4,908,572 15 GADHADA-ADTALA-LAKHANKADADYA ROAD 29,975 17 JETPUR-MORBI ANIYARI-GHATILA ROAD 437,270 18 KUTCH IRRIGATION CONT. DIVI G8 GAJANSAR 313,017 20 KUTCH IRRIGATION C....
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....is as to whether in respect of unabated assessments (no pending proceedings) as on the date of search, the AO could frame the search assessment u/s 153A of the Act by making certain additions without any incriminating materials found during the course of search. 7. The brief facts appearing in these cases are that there was a search and seizure operation conducted u/s 132(1) of the Act at the premises of the assessee dated 24-06-2010. The assessee is a contractor and mainly dealing in Government Contracts. The assessee had originally filed its returns of income for the Assessment Years 2005-06 and 2006-07 on 27.10.2005 & 26.12.2006 respectively which were assessed u/s 143(3) of the Act vide order dated 0802-2007, and 26-12-2008 respectively. Thus, as on the date of search i.e. 24.06.2010, both the assessment years became unabated. 8. The ld. AR before us has challenged the assessment proceedings framed under section 153A of the Act in ground no. 1 on the reasoning that the additions made by the AO in the assessment years 2005-06, & 2006-07 represents the items of the regular assessments being deduction under section 80-IA(4) of the Act and Non-deduction of TDS which were disclose....
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....ourt in the case of CIT vs. Continental warehousing corporation (Nhava Shiva) Ltd. and All Cargo Global Logistics ltd. reported in 374 ITR 645 has decided the impugned issue in favor of the assessee. The relevant extract is reproduced below: "Once it is held that the assessment has attained finality, then the Assessing Officer while passing the independent assessment order under section 153A read with section 143 (3) could not have disturbed the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings under section 153A establish that the reliefs granted under the finalised assessment/reassessment were contrary to the facts unearthed during the course of 153A proceedings. If there is nothing on record to suggest that any material was unearthed during the search or during the 153A proceedings, the Assessing Officer while passing order under section 153A read with section 143(3) cannot disturb the assessment order" 11.2 We draw support and guidance from the judgment of Hon'ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in 79 taxmann.com 398 wherein it was held as under: "7. In view of the....