TMI Blog2017 (2) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR.VARUN K.PATEL, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. As common question of law and facts arise in this group of appeals and are between the same parties but with respect to different assessment years, all these appeals are decided and disposed of by this common order. 2.00. Feeling aggrieved and dissatisfied with the impugned common judgement and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as the learned tribunal ) in I.T.A. Nos.371/AHD/2011, 372/AHD/2011 and 373/AHD/2011 and Cross Objection No.125 of 2011, by which the learned tribunal has partly allowed the said appeals preferred by the common assessee and has deleted the additions made by the A.O., made under section 153(A) of the Income Tax Act, 1961 for the A.Ys. 2000-2001 to 2004-2005, revenue has preferred present Tax Appeals with the following proposed questions of law :- [a] Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in narrowing down the scope of assessment u/s. 153(A) in respect of completed assessment by holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 could not have been made under section 153(A) of the Act as no incriminating material was found at the time of search to reopen the completed assessment. 3.06. Accepting the submissions made on behalf of the assessee and relying upon the decision of the Delhi High Court in the case of Commissioner of Income Tax Versus Kabul Chawla reported in 380 ITR 573 , the learned tribunal has allowed the appeals preferred by the assessee and has deleted the additions made under section153(A) of the Act for the A.Ys. 2000-2001 to 2004-2005. 3.07. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned tribunal in directing to delete additions made by the A.O. under section 153(A) of the Act for the A.Ys. 2000-2001 to 2004-2005, revenue has preferred present appeals with the aforesaid proposed questions of law. 4.00. We have heard Mr.Varun Patel, learned counsel appearing on behalf of the revenue. We have perused and considered the assessment orders passed under section 153(A) of the Act as well as the order passed by the learned CIT(A) as well as the impugned judgement and order passed by the learned tribunal. The learned tribunal has dele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years. The second proviso makes the intention of the legislature clear as the same provides that assessment or reassessment, if any, relating to the six assessment years referred to in the sub-section pending on the date of initiation of search under section 132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall cease to have effect if such order of annulment is set aside. Thus, any proceeding of assessment or reassessment falling within the six assessment years prior to the search or requisition stands abated and the total income of the assessee is required to be determined under section 153A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have passed under section 147 of the Act as well as under section 153A of the Act. 19. On behalf of the appellant, it has been contended that if any incriminating material is found, notwithstanding that in relation to the year under consideration, no incriminating material is found, it would be permissible to make additions and disallowance in respect of all the six assessment years. In the opinion of this court, the said contention does not merit acceptance, inasmuch as, the assessment in respect of each of the six assessment years is a separate and distinct assessment. 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 powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India), Jodhpur v. Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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