TMI Blog2017 (2) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... g the course of search for making these additions. The non-obstante clause, in the opinion of the Court, was necessary, given that there is a departure from the pre-existing provisions, which applied for the previous years and had a different structure where two sets of assessment orders were made by the AO during block periods. With the unification of assessment years for the block period, i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extent it favoured the assessee. 2. The brief facts are that the assessee, an individual, who reported salary income, besides income from house property etc. was subjected to search of his premises on 20.01.2006. Claiming that incriminating documents were found, notice was issued under Section 153A of the Income Tax Act [hereafter the Act ] which led to the assessee filing returns for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld AR showing the Panchnama from where LD DR could not point out any material found during the course of search which could give even remote possibilities of altering the income of the assessee based on any incriminating documents. Admittedly both the assessment years in these appeals are completed assessments in case of the assessee. The reliance placed upon by the ld AR on the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) and dismiss the appeal of the revenue. 4. The Revenue urges that the non-obstante clause in Section 153A together with Section 158BD removes the barrier vis-a-vis restriction upon search assessments being confined to undisclosed income . In other words, it is stated that none of the provisions confine the enquiry of the AO to evaluating incriminating materials. This aspect, in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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