2022 (5) TMI 1532

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....of the legality of the impugned assessment 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 incriminat....

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....e parties, perused the material available on record 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 t....

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....pal Kumar vs. CIT(Central) (Supra)", there is no condition that the 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. Sanja....

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....t assessment year has already been processed by the Revenue under s. 143(1), then it is not the case of the Revenue that the assessment proceedings were still alive as on the date of search operation. From the orders passed by the authorities below there is nothing to suggest as to what incriminating material has been found during the search either from the assessee's possession or its premises, and therefore, the additions so made not sustainable. The judgment in cases of CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 : (2015) 126 DIR (Del) 130 : (2016) 380 ITR 573 (Del), Principal CIT vs. Meeta Gutguiia (2017) 295 CTR (Del) 466 : (2017) 152 DTR (Del) 153(2017) 395 ITR 526 (Del) and Smt. Sanjana Mittal vs. Dy. ClT (2019) 199 TTJ (Asr) UO....