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2017 (9) TMI 1465 - HC - Income TaxValidity of assessment - intimation sent under section 143(1) - assessment u/s 153A - whether intimation sent under section 143(1) for the assessment years 2002-03 to 2004- 05 fall in the category of completed assessments when there was no assessment made under section 143(3)? - Held that:- In the first place, question (i) was not raised by the Revenue in its appeals before the Income-tax Appellate Tribunal. Secondly, the fact remains that the Revenue chose the route of section 153A of the Act to proceed against the assessee. Having chosen that route, there had to be some incriminating material qua the assessee to justify the initiation of proceedings thereunder. There was none in the present case. In the circumstances, the question of examining whether the Revenue could instead have validly proceeded under section 147 of the Act is academic and need not be examined. The court declines to frame question (i) either. Additions made in the assessment orders - no incriminating material found during course of search cannot be sustained - Held that:- it is not in dispute that arising out of the same search proceedings, additions sought to be made in the hands of Ms. Meeta Gutgutia, wife of the assessee have been deleted by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal and the said orders were affirmed by this court by dismissing the Revenue's appeal by the decision in Principal CIT v. Meeta Gutgutia Prop. M/s. Ferns "N" Petals [2017]. Therefore, the court is not inclined to frame question (ii) as urged by the Revenue.
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