TMI Blog2015 (10) TMI 2485X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Assessee against the separate Orders both dated 10.12.2014 passed by the Ld.CIT(A)-XXVII, New Delhi for Assessment Years 2008-09 2009-10. Since the issues invovled in both the appeals are common and indentical, we are disposing these appeals by passing a common order for the sake of brevity, by dealing with ITA No. 501/Del/2015 (AY 2008-09). 2. The brief facts of the case are brought out in the Ld. CIT(A) s order vide para no. 2 which is extracted below for ready reference. 2. The brief facts of the case as culled out from the assessment order are that the appellant, an individual, derived income from 'salary' and 'other sources'. A search and seizure operation u/s 132 of the I. T. Act, 1961 was conducte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The First Appellate Authoirty had confirmed the order of the AO. 4. Aggrieved, the assessee is in appeal on the following grounds:- 1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 153A/143(3) without assuming jurisdiction as per law and without serving the valid notices as per law and without recording requisite satisfaction as per law and without obtaining requisite approval as per law and without complying with other mandatory conditions under the Act and without serving the mandatory notices uls 143(2) and 142(1) of Income Tax Act, 1961. 2. That having regard to the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Revenue by the decision dated 28.8.2015 of the Hon ble Delhi High Court in the case of CIT vs. Kabul Chawla passed in ITA No. 707, 709 and 713/2014 held has under:- 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned ITA Nos. 707, 709 and 713 of 2014 of decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six Ays immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record of the AO. vii. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. 38. The present appeals concern AYs, 2002-03, 2005-06 and 2006-07.On the date of the search ..... X X X X Extracts X X X X X X X X Extracts X X X X
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