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2021 (4) TMI 60 - AT - Income TaxAssessment u/s 153C - additions have been made in the assessment order solely on the basis of the statement of Shri R.K. Miglani, without conducting any independent enquiry - HELD THAT:- This Tribunal, in the case of Lord Distillery Ltd. [2018 (12) TMI 1606 - ITAT DELHI] passed in the cases of other members of the UPDA, has held that the non-granting of opportunity to cross-examine Shri Miglani is illegal and fatal to the assessment order. Respectfully following the order passed by the Coordinate Bench we hold that in such circumstance, the statement of Shri R.K. Miglani cannot bind the Assessee. In absence of any other new material, and in the absence of any material change in the facts and circumstances of the case, respectfully following the decision/s of the co-ordinate benches on the identical issue and following the rules of consistency, the addition made by the Assessing Officer and sustained by the Ld. CIT (A) is hereby deleted. Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - as submitted that the search took place on UPDA and Radico Khaitan on 14.02.2006, and the alleged incriminating material / documents pertaining to Financial Year 2005-06 were also recovered - HELD THAT:- As decided in LORDS DISTILLERY LIMITED, VERSUS DCIT, DELHI [2018 (12) TMI 1606 - ITAT DELHI] assessment ought to have been framed u/s 153C r.w.s 153A of the Act which is the mandate of relevant provisions relating to assessment in the case of search and seizure operation. The present assessment order is framed u/s 143(3) of the Act and is, therefore, bad in law. Accordingly, we do not have any hesitation in annulling the assessment order. Since the assessment order has been annulled, all the subsequent happenings get vitiated
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