2022 (6) TMI 1309

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....agreed that the decision taken in the A.Y. 2012-13 may be applicable for the other assessment year A.Y. 2010-11. We, therefore, take-up the appeal for the A.Y. 2012-13 as under. ITA.No.4656/Del./2019 - A.Y. 2012-13 : 2. The relevant facts as culled from the material on records are as under : 2.1. The assessee is an individual. The A.O. noted that a search and seizure operation under sections 132/133A of the I.T. Act, 1961 was conducted on 08.07.2015 in the case of the assessee along with other cases of KR Pulp & Papers Ltd., Group at various residential and business premises of the assessee. Consequently, notice under section 153A of the I.T. Act, 1961 was issued on 03.03.2017 and in response to which, the assessee filed her return of i....

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....dditional evidence under Rule 46A contrary to the fact that sufficient opportunities were provided to the assessee during the assessment proceedings. 4. (a) The order of the CIT (Appeals) is erroneous and not tenable in law and on facts. (b) The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal." 4. Before us, the Ld. D.R. at the outset, submitted that though the Revenue has raised various grounds of appeal, but, the issue is with respect to holding that no addition can be made under section 153A without any incriminating material. 4.1. He has also placed reliance on the decision of Hon'ble Allahabad High Court in the case of Rajkumar Arora reported ....

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....d other decisions. He, therefore, supported the order of the Ld. CIT(A). 6. We have heard the Learned Representatives of both the parties and perused the material on record. The issue in the present case is with respect to deletion of addition by the Ld. CIT(A) by holding that in the absence of any incriminating material, the completed assessment could not be interfered with. We find that the Hon'ble Delhi High Court and the Delhi Benches of the Tribunal by following the decision of Hon'ble Delhi High Court in the case of CIT vs., Kabul Chawla (supra), has been consistently holding that in absence of any incriminating material, no addition could be made when the assessment orders have attained finality. Considering the totality of the fact....