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2017 (12) TMI 49 - AT - Income TaxValidity of assessment u/s 153A - Issue beyond the scope of assessment framed u/s 143(3) - Inclusion of AY in which search was conducted into the period of 6 assessment years - recording of satisfaction during the next year - Held that:- In such a situation, assessment for assessment year 2008-09 should have been completed in terms of section 153C read with 153A and not as a regular assessment under section 143(3). The reason being entire concept of abated; unabated as laid down in 2nd proviso to section 153A(1) and other issue of limitation as contained section 153 B has to be seen with reference to such reference date which has different consequences. Like for instance in section 153 B the period of limitation for completion of regular assessment for the year of search and for the assessment falling in each of the six assessment years are different. Thus, in our humble opinion, assessment for assessment year 2008-09 should have been completed under section 153A read with 153C and not as regular assessment under section 143(3), by treating the A.Y. 2008-09 as year of search. Here in this case, return was filed on 27/9/2008 and time limit in terms of proviso to section 143(2) was on or before 30/9/2009, up to which notice under section 143(2) was mandatorily required to be served upon the assessee, in case the Assessing Officer wanted to vary the returned of income filed under section 139. It is trite proposition of law that if no notice has been issued in accordance to provisions of section 143(2), then no addition over and above the returned income can be made and this law has been well settled by various judgments including that of Hon'ble Supreme Court in the case of ACIT vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] . We hold that addition made by the Assessing Officer in the impugned order is unsustainable being beyond the scope of assessment framed under section 143(3). Thus, on legal grounds, the appeal of the assessee is allowed
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