TaxTMI 
TaxTMI 
2019 (5) TMI 1977
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.....12.2016 for above assessment years. All appeals are decide through this common consolidated order. 2. We have heard the Learned Representatives of both the parties and perused the material available on record. 3. Briefly stated facts of the case are that a search action u/s.132 of the Income Tax Act was carried out on 17.07.2012 in the group cases of Dalia(Badshah) - Babariya Group of Surat. The assessees are also covered in search u/s.132 of the Income Tax Act. The Assessing Officer issued notices to all the three assessees u/s.153A of the Income Tax Act. The assessees have submitted that original return of income filed u/s.139 of the Act may be treated as return filed in compliance to the notices issued u/s.153A of the Income Tax Act. ....
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.... cash credit u/s.68 of the Income Tax Act. The Assessing Officer passed the assessment orders u/s.153A / 144 of the Income Tax Act in all the above assessment years. The Learned CIT(A) dismissed all the appeals of the assessee. The three assessees have challenged the additions in the appeals. 4. All the assessees have also filed applications for admission of the following additional ground of appeals:- "On the facts and in the circumstances of the case as well in law, the order of the assessment of the impugned year passed by the AO u/s 153A r.w.s 144 of the Act, for which, no proceedings were pending on the date of search, is without jurisdiction, bad in law and void ab initio as the same has been passed in the absence of any incriminat....
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....axmann.com 412(Delhi). 6. He has further submitted that no new facts are required to be investigated because all materials available on record. He, therefore prayed that above additional grounds may be admitted in all the appeals of three assessees. He has relied upon the judgment of the Supreme Case in the case of National Thermal Power Co. Ltd. Vs. CIT (1998) 229 ITR 383 (SC). 7. The Learned Departmental Representative submitted that this issue was not raised before the authorities below. 8. We have considered the rival submissions and perused the material available on record. In all the assessment years under appeals in the case of three assessees above, the assessees have already filed original return of income prior to the search an....
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....axmann.com 468 (SC) in which it was held as under: "Invocation of section 153A to re-open concluded assessments of assessment year earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year: SLP dismissed" 10.1 In the case of CIT Vs. Saumya Construction Ltd. (2016) 387 ITR 529 (Guj) in which it was held as under : "Under section 153A of the act, an assessment has to be made in relation to the search or requisition, namely, in relation to material disclosed during the search or requisition. If in relation to any assessment year, no incriminating material is found, no addition or disallowance can be made in relation to that assessment year in exercise of pow....
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....at the scope of section 153A was limited to assessing only search related income." 11. On the other hand, the Learned Departmental Representative relied upon the orders of the authorities below. 12. Considering the facts of the case in the light of the above decisions, we are of the view the issue is covered by the decisions relied upon by Learned Counsel for the assessee. In all the cases under appeals, assessees have admittedly filed original returns of income which were accepted and no assessment proceedings were pending on the date of search. No incriminating material was found during the course of search so as to make addition u/s.68 of the Income Tax Act. The assessees have shown commission / brokerage income received in cash in th....