TaxTMI 
TaxTMI 
2022 (5) TMI 1532
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....orders passed under section 153A r.w.s.143(3)of the act, as no incriminating material was found consequent to search conducted under section 132 of the act. 2. At the outset, Shri Ashray Sharna, learned counsel for the assessee submitted that in these cases assessments have been completed under section 153A r.w.s.143(3) of the act, consequent to search operation under section 132(1) at the business premises of the assessee on 11.02.2016 as noted by the authorities below. He contended that in the present case there was no assessment proceedings pending for assessment 2015 - 16 on the date of search and hence the said assessment was not abated. The learned AR contended that there was no incriminating material qua impugned addition was found ....
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....rd and the case laws cited at bar. Admittedly, in the present case there was no assessment proceedings pending for assessment 2015 - 16 on the date of search and hence the said assessment was not abated. The ld. Counsel, contended that no documents or suspicicious material of incriminating nature has been found or seized either from the premises of the assessee or the companies, in which he was one of the shareholder. 5. Identical issue regarding no addition/disallowance can be made qua unabated assessment has been dealt with by the coordinate Amritsar bench in the case of Shri Krishna, Mittal (supra). The relevant part of the order is reproduced hereunder: 7. We have heard both the parties, perused the material available on record and t....
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....he Department has to unearth some incriminating material to conclude some method against the assessee in events where the assessment is triggered by a notice under Section 153(1)(a) of the Act. 7. The question of law involved in the instant case pertains to the issue that where no assessment proceeding for the year under consideration is pending, in that eventuality, in the absence of any incriminating material found during the course of search and seizure proceedings, whether the addition can be made qua unabated assessment for the said year? An identical question on identical fact has been examined and adjudicated by Coordinate Bench, Amritsar in case of "Smt. Sanjana Mittal Vs. DCIT", ITA No. 487/Asr/20l8 dated 11.03.2019, one of the a....