TMI Blog2013 (12) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... jendra Jain. For the Respondent : Dr. Deepak Sehgal- D. R. ORDER Per Bench These appeals by the different assessees have been filed against the separate orders of the Ld. CIT(A), Central, Jaipur as per following details:- Appeal No. Order dated Assessment Year I.T.A. No. 345/Jodh/2013 22.04.2013 2002-03 I.T.A. No. 346/Jodh/2013 22.04.2013 2004-05 I.T.A. No. 347/Jodh/2013 18.04.2013 2006-07 I.T.A. No. 348/Jodh/2013 17.04.2013 2002-03 I.T.A. No. 349/Jodh/2013 17.04.2013 2004-05 I.T.A. No. 350/Jodh/2013 18.04.2013 2005-06 I.T.A. No. 351/Jodh/2013 23.04.2013 2007-08 2. In these appeals, common issues are involved and the appeals were heard together, so these are being disposed of by this consolidated order for the sake of convenience. 3. At the first instance, we will decide the appeal in I.T.A. No. 345/Jodh/2013, following grounds have been raised in this appeal. "1] That on the facts and in the circumstances of the case, the Ld. CIT(A) ought to have cancelled the assessment order passed by the learned Assessing Officer u/s 143(3) read with section 153C in the individual name of the appellant particularly when the warrant of authorization to search was issued i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee submitted that during the course of search, no incriminating material was found and the agricultural income was shown by the assessee in the original return of income filed u/s 139(1) of the Act for the year under consideration, the said agricultural income was shown in the same manner as was done in the previous years. It was further stated that the income was accepted as an agricultural income, therefore, treating the said income as "income from other sources" while framing the assessment u/s 153C of the Act, was not justified particularly when no document or incriminating material was found during the course of search to suggest that the assessee earned the income from other sources. Reliance was placed on the decision of this bench of the Tribunal in the case of Vishal Dembla Vs. DCIT (2013) 93 DTR (Jd) (Trib.)-1. 8. In his rival submissions, the learned D.R. supported the orders of the authorities below. 9. We have considered the submissions of both the parties and carefully gone through the material available on record. In the present case, it is an admitted fact that the assessee filed the original return of income u/s 139(1) of the Act by showing the agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed assessments does not arise, which would require more reiteration and it is only in the context of the abated assessment under second proviso which is required to be assessed. The underlying purpose of making assessment of total income under s. 153A is, therefore, to assess income which was not disclosed or would not have been disclosed. The purpose of second proviso is also very clear, in as much as once an assessment or reassessment is pending' on the date of initiation of search or requisition and in terms of s. 153A, a return is filed and the AO is required to assess the same, there cannot be two assessment orders determining the total income of the assessee for the said assessment year and, therefore, the proviso provides for abatement of such pending assessment and reassessment proceedings and it is only the assessment made under s. 153A would be the assessment for the said year. The necessary corollary of the second proviso is that the assessment or reassessment proceedings, which have already been 'completed' and assessment orders have been passed determining the assessee's total income and, such orders are subsisting at the time when the search or the requisition is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and a harmonious construction of the entire provision would lead to an irresistible conclusion that the word 'assess' has been used in the context of abated proceedings and 'reassess' has been used for completed assessment proceedings, which would not abate as they are not pending on the date of initiation of the search or making of requisition and which would also necessarily support the interpretation that for the completed assessments, the same can be tinkered only based on the incriminating material found during the course of search or requisition of documents. The argument of the counsel for the assessee if taken to the logical end would mean that even in cases where the appeal arising out of the completed assessment has been decided by the CIT(A) or Tribunal and the High Court, on a notice issued under s. 153A, the AO would have power to undo what has been concluded by the High Court. Any interpretation which leads to such conclusion has to be repelled and/or avoided. Consequently, it is held that it is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment, which assessment already stands completed, only bec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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