2024 (12) TMI 246

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....3-14 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi ([hereinafter referred to as "ld. AO)", in short] dated 30.11.2023 against the order of assessment passed u/s 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") dated 29.12.2019 by the Assessing Officer, ITO- 22(4), Delhi. 2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. 3. We find that assessee in its cross objections for assessment year 2013-14 vide ground No. 12 had raised specifically that in the instant case material found during the course of a search of a third party has been used against the assessee in the....

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....material of a third party is sought to be used against a non-searched person, then the right recourse available to the revenue would be to proceed only under section 153C of the Act and not under section 147 of the Act. This issue is no longer res integra in view of the decision of this tribunal in the case of ACIT vs Shri Deepak Gambhir in ITA No. 2466/Del/2023 dated 8-7-2024, wherein it was held as under:- "It is not in dispute that the addition of Rs. 3,64,21,799/- has been made based on incriminating material found in the course of search of M/s Alankit Group as information pertaining to the assessee herein. Hence, the same becomes a search materialv incriminating material found during the course of search of Mis Alankit Group ....

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....3] 454 ITR 21, KARNATAKA HIGH COURT, dated, July 8, 2022 * DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE VERSUS SRI DINAKARA SUVARNA, 2023 (6) TMI 1175 Dated.- April 27, 2022-SC ORDER, Dated.- March 27, 2023 * M/S. ADITI CONSTRUCTIONS VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 (3) MUMBAI ASST. COMMISSIONER OF INCOME TAX 24 (1), MUMBAI, UNION OF INDIA, 2023 (5) TMI 281-BOMBAY * HIGH COURT, Dated.- May 4, 2023 M/S RAVI NIRMAN NIGAM LIMITED VERSUS DCIT-CIRCLE-13 (3) (1) MUMBAI, 2022 (6) TMI 256ITAT MUMBAI, dated April 27, 2022. * SAMBHAVNATH INFRABUILD AND FARMS PVT. LTD., (SUCCESSOR TO LODHA CENTRAL CIRCLE-7(3), MUMBAI, 2022 (1) TMI 735- ITAT MUMBAI. Dated.- January 6, 2022." 6. Admi....