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2016 (2) TMI 624

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..... to take an adverse view in the matter. Moreover, if there was statement of a person or any other material indicating tax evasion by the assessee, or persons in control of its management, the material relied upon should have been made available to the assessee in its entirety. We find that this was not done. Therefore, we are in agreement with the Ld. CIT(A) finding that this is not the case where addition should have been made u/s. 153C, but u/s. 147/ 143(3) after making proper enquiries. In the present facts of the case, the addition is not legally sustainable and therefore, was rightly deleted by the Ld. CIT(A), which does not need any interference on our part, hence, we uphold the same and decide the issue against the Revenue. - Decid .....

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..... mmissioner of Income Tax (Appeals) [CIT(A)] has erred both on facts in law in rejecting the contention of the assessee that the order passed by the learned AO under Section 153C is bad and liable to be quashed as the same has been framed consequent to a search which itself was unlawful and invalid in. the eye of law. 3. On the facts and circumstances of the case, Ld Commissioner of Income Tax (Appeals) [CIT(A)] has erred both on facts in law in rejecting the contention of the assessee that the proceedings initiated under Section 153C are bad in law in the absence of any incriminating material belonging to the assessee being found during the course of the search. 4. On .he facts and circumstances of the case, Ld Commissioner of Inc .....

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..... assed u/s. 143(3) r.w.s. 153C of the I.T. Act. 5. Against the aforesaid assessment order, the assessee appealed before the Ld. CIT(A), who vide impugned order dated 24.5.2013 partly allowed the appeal of the assessee and deleted the addition in dispute. 6. Aggrieved with the impugned order, the Revenue is in appeal before the Tribunal. 7. Ld. DR relied upon the order of the AO and reiterated the contentions raised in the grounds of appeal. 8. On the contrary, Ld. Authorised Representative of the assessee has relied upon the order of the Ld. CIT(A) and stated that the order of the Ld. CIT(A) is a well reasoned order and therefore, the same may be upheld and Revenue s appeal may be dismissed accordingly. 9. We have heard both t .....

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..... ars that this was not done. it has been held by the Hon ble Apex Court that taxing authorities exercise quasi-judicial powers and in doing so they must act in a fair and not a partisan manner. Although it is part of their duty to ensure that no tax which is legitimately due from the assessee should remain unrecovered, they must also at the same time not act in a manner as miuht indicate that scales are wcishtcd against the assessee. It is impossible to subscribe to the view that unless those authorities exercise the power in a manner most beneficial to the revenue and consequently most adverse to tile assessee. they should be deemed to have exercised it in a proper and judicious manner {CIT v. Simon Carves Ltd. 1]9761 105 ITR 212 (SC)}. In .....

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..... ely due from the assessee should remain unrecovered, they must also at the same time not act in a manner as might indicate that scales are weighted against the assessee. It is impossible to subscribe to the view that unless those authorities exercise the power in a manner most beneficial to the revenue and consequently most adverse to tile assessee. they should be deemed to have exercised it in a proper and judicious manner {CIT v. Simon Carves Ltd. 1]9761 105 ITR 212 (SC)}. Therefore, we are in agreement with the Ld. CIT(A) finding that this is not the case where addition should have been made u/s. 153C, but u/s. 147/ 143(3) after making proper enquiries. In the present facts of the case, the addition is not legally sustainable and therefo .....

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