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2019 (4) TMI 201 - ITAT DELHIAssessment u/s 153A - No challenge to search u/s 132(1) - HELD THAT:- It is the emphatic statement made on behalf of the assessee that the assessee does not challenge the search conducted on him but what is being challenged is the assessment made u/s 153A as not in accordance with law on the ground that no search u/s 132(1) was initiated against the assessee. When the search is not under challenge, and when something incriminating is found in the lockers belonging to the assessee, we have a grave doubt in our mind as to whether it is open for the assessee to contend that he doesnot want to challenge the search but he wants to challenge the consequences of such search. No substance in the argument advanced on behalf of the assessee that there is no proper search in this matter by initiating the proceedings u/s 132(1) and, therefore, the initiation of proceedings under section 153A against the assessee is bad under law. Stretching the logic to the extent of leading to absurd inferences or attributing redundancy to the wisdom of legislature is not permissible. It is something different to argue that nothing incriminating was found during the search and, therefore, it is not open for the AO to make any addition qua the assessee. We, therefore, reject the first contention of the assessee. Assessment Years 2010-11 - Except jewellery, no material much less incriminating material was found during the search that took place on 16/1/2013. It is, therefore, clear that after the search, Ld. AO sought to reopen the concluded assessment for the Assessment years 2010-11 and 2011-12. In view of the decision of the Hon’ble judicial High Court in the cases of Kabul Chawla[2015 (9) TMI 80 - DELHI HIGH COURT]; Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT]; and Lata Jain [2016 (5) TMI 1273 - DELHI HIGH COURT] no assessment could be framed and section 153A of the Act in the absence of any incriminating material recovered during the search qua the assessee qua the assessment years. We are, therefore, of the considered opinion that the additions made for the Assessment Years 2010-11 and 2011-12 made in the absence of any incriminating material is bad under law and cannot be sustained. No notice u/s 143(2) was issued till 20.9.2014 beyond the period provided u/s 143(2) - HELD THAT:- Notice u/s 143(2) issued in this case is beyond the prescribe time and the assessment made in violation of the statutory provision is without jurisdiction. On this ground, we find that the assessee succeeds. We, therefore, do not propose to dwell deeper into the merits of the case since the assessee gets the relief on the question of law of limitation.
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