2021 (1) TMI 668

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....al 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 2006-07. In both the appeals, following grou....

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....eals 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 Jurisdictional High Court in the case of CIT vs. Kabul Chawla reported ....

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....d 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 the Assessing Officer are based on seized material and have allowed the g....

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....ertain 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 material found during the course of search. Since in the instant case, admittedly n....