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2019 (3) TMI 567 - AT - Income TaxAssessment u/s 153A - all the returns before conducting the search and the time limit to issue notice u/s 143(2) already lapsed - non abated assessments - HELD THAT:- In the present case, the assessee has filed all the returns before conducting the search and the time limit to issue notice u/s 143(2) of the Act already lapsed and a search is conducted and no incriminating material is found. A.O. called for books of accounts and other relevant documents and assessment is completed u/s 153A r.w.s. 143(3). The search was initiated in the business premises of the assessee on 29.1.2014 and therefore the time limit for issue of notice u/s 143(2) is lapsed. All the assessment years from 2008-09 to 2012-13 are concluded and non abated assessments. A.O. cannot reopen the assessments u/s 153A. In so far as the above submission is concerned from the assessment order and even from the CIT(A)’s order, there is nothing on the record which says that the additions made by the A.O. are based on any incriminating material. Even when the same was pointed out to D.R., she is not able to establish the fact that additions are based on any incriminating material, therefore we find that the additions made by the A.O. for all the years are not based on any incriminating material found during the course of search. It is only based on subsequent search by issue of notice u/s 153A calling for the various documents from the assessee additions are made. The assessee in respect of concluded assessments cannot be reopened, we find that in all the assessment years from 2008-09 to 2012-13, there is no scope for the A.O to issue a notice u/s 143(2) of the Act for the reason that the time limit is already over before the date of search itself i.e. on 29.1.2014. Therefore, in our opinion, all the assessment years from 2008-09 to 2012-13 are concluded assessments and non abated assessments and any addition has to be made in respect of those assessment years, there must be an incriminating material. In the present case, there is no incriminating material and therefore, the additions made by the A.O. cannot survive. - Decided in favour of assessee
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