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2017 (8) TMI 1540 - ITAT COCHINValidity of proceedings completed u/s 153A - Additional grounds raised by the assessee on the legal issue of validity of search proceedings - validity of the search proceedings initiated u/s 132 of the Act questioned on the ground that the search was carried in violation of provisions of section 132 of the Act as there was no material or evidence was seized at the time of search showing any undisclosed income - HELD THAT:- Whether there was an incriminating material found during the course of search or not, is a matter of fact, which can be find out from the records available with the department. Unless the Assessing Officer or the CIT(A) examine the search folder, it is difficult to conclude that that there was no incriminating material found during the search. Since the lower authorities did not had an occasion to examine the additional ground raised by the assessee challenging the validity of search proceedings in the light of claim of the assessee, we deem it appropriate to set aside the issue to the file of the CIT(A) for his consideration and direct him to admit the additional grounds raised by the assessee and adjudicate the issue as per law. Since we have set aside the issue to the file of the CIT(A) for adjudicating the additional grounds raised by the assessee on the legal issue of validity of search proceedings, the grounds raised by the assessee, challenging the additions made by the Assessing Officer on merits has not been consider at this juncture. Appeal filed by the assessee allowed for statistical purpose.
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