2021 (1) TMI 668

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ANT MEMBER Appellant by: Shri Satpal Gulati, CIT-DR Respondent by: Shri Deepak Chopra, Adv. ORDER PER AMIT SHUKLA, JM The aforesaid appeals have been filed by the Revenue against the separate impugned order of even date 16.12.2016, passed by Ld. Commissioner of Income Tax (Appeals)-XLIV, New Delhi for the quantum of assessment passed u/s.153A for the Assessment Years 2005-06 and 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the assessee, Mr. Deepak Chopra submitted that in the Cross Appeals filed by the assessee in ITAs No.3847 & 3848/Del/2017 for the same Assessment Year, the Tribunal has quashed the assessment passed u/s.153A on the ground that none of the additions made by the Assessing Officer are based on seized material since these are unabated assessment, therefore, in view of the judgments of Hon'ble Juri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sing Officer are not based on any incriminating or seized material found during the course of search. Ld. CIT(A) had dismissed the said plea of the assessee following the decision of Hon'ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia reported in 352 ITR 433 (Del). However, this Tribunal in assessee's appeals for the same assessment year has held that none of the additions made by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the seized material must have a co-relation with the assessment year to which they pertain to and therefore invoking jurisdiction u/s. 153C for an assessment year that had no relation to the seized material is bad in law. The Hon'ble Delhi High Court in a plethora of recent decisions has held that completed assessments cannot be re-opened by issue of notice u/s 153A in absence of any incriminating....