2021 (2) TMI 764

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hvendra Singh, Adv. Respondent Through: Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advs. O R D E R [VIA VIDEO CONFERENCING] 1. The appeals impugn the common order dated 19th November, 2019 of the Income Tax Appellate Tribunal (ITAT) in ITA Nos.3988 to 3992/DEL/2019 for the Assessment Years 2008-2009 to 2012-2013 preferred by the respondent assessee as well as in ITA Nos.5023 to 5027/DEL....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessee to file the return of income; (iii) that the respondent assessee responded that the return of income already filed, be treated as return filed in response to the notice under Section 153A of the Act; (iv) that the assessment order under Section 143(3) read with Section 153A of the Act was framed, after making several additions to income and other alterations; (v) that though the responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iminating evidence found during the search; (viii) that the ITAT did not consider that the return of income filed was merely processed under Section 143(1) of the Act and was not assessed; and, (ix) that it is the settled law that processing of return of income filed and assessment of income, are two distinct things. 5. We have considered the aforesaid contentions and are of the view that no su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eted under Section 143(3) vide orders dated 28th July, 2010 and 31st May, 2011 respectively and audited books of account were thoroughly examined and details of purchase of milk must have been scrutinized as it was part of audited financial statement of accounts; as per Kabul Chawla supra, completed assessments can be interfered only on the basis of some incriminating material unearth during the s....