2013 (4) TMI 990

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....sessment Year 2004-05 vide his order dated 31.12.2009. 2. The only issue in this appeal of assessee is against reassessment framed u/s. 153A/143(3) of the Act dated 31.12.2009. For this, assessee has raised following three grounds: "1. The orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad in law. 2. On the facts and in the circumstances of the case, the learned A.O. erred in making an illegal assessment u/s 153A/143(3) of the Income Tax Act, 1961, on 31.12.2009, without using any material found out during the search and the CIT(A) erred in confirming the same. 3. On the facts and in the circumstances of the case, the learned CIT(A) erred in confirming the a....

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....l of the assessee as infructuous. Aggrieved now, assessee raised the above issue. 4. During the course of hearing Ld. counsel for the assessee Shri S. K. Tulsiyan argued that the same additions, which was originally made u/s. 143(3) of the Act, cannot be repeated while framing reassessment u/s. 153A of the Act. Now, the only grievance of the assessee is against repetition of income u/s. 153A of the Act, which was originally assessed u/s. 143(3) of the Act at Rs.18,30,597/- and thereafter calculated the tax payable and surcharge and interest accordingly. 5. We have heard rival contentions and gone through facts and circumstances of the case. We find from the assessment framed u/s. 153A r.w.s. 143(3) of the Act dated 13.12.2009 that the....

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....(3) has been taken by the AO as income assessed under section 153A/143(3) of the Act. Since no addition has been made in the order under consideration, there is no ground or reason for filing appeal against the order of the A.O. It is a misconception that the A.O. has created a duplicate demand vide order dated 31.12.2009 passed under section 153A/143(3) of the Act. Hence the appeal filed by the appellant become infructuous. In result the appeal is dismissed." 6. First of all, from the above facts and the provisions relating to search assessment i.e. section 153A to 153D of the Act, the procedure prescribed u/s. 153A of the Act is that the AO shall call upon the assessee, who is searched, to furnish returns of income for six ass....