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2021 (5) TMI 399 - ITAT DELHIAssessment u/s 153A - scope of assessments u/s 153C/ 153A - Addition u/s 68 - whether incriminating documents found during the course of search? - HELD THAT:- Hon’ble Supreme Court in case of CIT Vs. Sinhgad Technical Education Society [2017 (8) TMI 1298 - SUPREME COURT] wherein exactly similar legal/technical ground was taken for the first time before the ITAT. Further, the Hon’ble Apex Court upheld the order of the Tribunal that addition cannot be made for the assessment years for which there are no incriminating documents found during the course of search in the assessments framed u/s 153C. Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with the assessment year. This requirement u/s 153C is essential and becomes a jurisdictional fact. It is an essential condition precedent that any money, bullion or jewellery or other valuable articles or thing or books of accounts or documents seized or requisitioned should belong to a person other than the person referred to in S. 153A. The sequitur of the judgment which can be culled out is that, seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with the assessment year. This requirement u/s 153C is essential and becomes a jurisdictional fact. It is an essential condition precedent that any money, bullion or jewellery or other valuable articles or thing or books of accounts or documents seized or requisitioned should belong to a person other than the person referred to in S. 153A. This judgment of the Hon’ble Supreme Court clearly clinches the issue in favour of the assessee in this case. Thus we hold that the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are unabated assessments, cannot be made, because same are beyond the scope of assessments u/s 153C/ 153A as the same are without any incriminating documents found during search. - Decided against revenue.
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