TMI Blog2017 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of not submitting the donation receipt - Held that:- The assessee has not submitted the same therefore, we do not interfere in the disallowance. Therefore ground of the appeal of the assessee is dismissed. Difference in TDS certificate of commission earned - Held that:- When deductor itself has given a certificate that he has wrongly shown TDS in the name of the assessee but it belongs to a third party, the lower authorities has wrongly confirmed the disallowance. In view of this we reverse the finding of the ld CIT(A) and direct the Assessing Officer to delete the addition on account difference in income offered by the assessee and receipt shown in the TDS certificate - Decided in favour of assessee. - ITA No.4553 to 4559/Del/2013 - - - Dated:- 29-8-2017 - SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For The Assessee : Shri Dipak Malik, CA For The Revenue : Smt Parmita Tripathy, CIT DR ORDER PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the order of the ld CIT(A)-II, New Delhi dated 15.04.2013 for the Assessment Year 2004-05 to 2010-11. 2. The assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 12,17.187/- on account dividend U/s 2(22)(e) under Income Tax Act, 1961 as it was given in the normal course of business. 3. Whether the Ld. CIT(A) was justified in disallowing ₹ 4,43,482/- on account dividend U/s 2(22)(e) under Income Tax Act, 1961 as it was given in the normal course of business. 4. Ld. Assessing officer is not justified in disallowing 35,000/- on account of personal expenses. 5. Ld. Assessing officer is not justified in disallowing ₹ 11,000/- on account of 80GGA. 6. The assessee has raised the following grounds of appeal in ITA No. 4557/Del/2013 for Assessment Year 2008-09:- 1. Whether the ld CIT(A) was justified in disallowing ₹ 144000/- on account of low drawings. 2. Whether the ld CIT(A) was justified in disallowing ₹ 1384025/- on account provision of interest which was actually paid in next year due to adoption of Mercantile system. 7. The assessee has raised the following grounds of appeal in ITA No. 4558/Del/2013 for Assessment Year 2009-10:- 1. Whether the ld CIT(A) was justified in disallowing ₹ 180000/- on account of low drawings. 2. Whether the ld CIT(A) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in case of National Thermal Power Co. Ltd. Vs. CIT (supra) also held that legal issue where no fresh evidences are required to be adduced can be raised at any stage. In view of this we admit the additional ground of appeal for AY 2004-05 to 2008-09. 13. The ld AR adverting on the additional ground of appeal submitted that none of the addition made by the AO is based on incriminating material found during the course of search and therefore, in assessment u/s 153C, those addition cannot be sustained. To support his contention he relied on the decision of the Hon ble Delhi High Court in case of CIT Vs. Kabul Chawla 380 ITR 573. 14. The ld DR vehemently objected to the argument and submitted that the above decision is pending before the Hon ble Supreme Court and therefore, even if there is no incriminating document the addition can be made u/s 153C of the Act which is made pursuance to search and seizure. 15. We have carefully considered the rival contentions. The facts in the case are that search u/s 132 was carried out in case of one Shri Lalit Modi on 19.06.2009 at D-20, NDSE, Part-II, New Delhi and certain documents belonging to the assessee were seized and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the course of the search, or other post-search material or information available with the Assessing Officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with the seized material. Obviously, an assessment has to be made under this section only on the basis of the seized material. ( v) In the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word assess in section 153A is relatable to abated pro ceedings (i.e., those pending on the date of search) and the word reassess to the completed assessment proceedings. ( vi) In so far as the pending assessments are concerned, the jurisdic tion to make the original assessment and the assessment under section 153A merges into one. Only one assessment shall be made separately for each assessment year on the basis of the findings of the search and any other material existing or brought on the record of the Assessing Officer. ( vii) Completed assessments can be interfered with by the Assessing Officer while making t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee @15000/- per month looking to the status of the assessee and his family. Therefore, the addition of ₹ 180000/- was made. On appeal before the ld CIT(A) it was submitted that assessee is living in his parental house and his wife was working. However, no details about the expenses of the household was provided. Therefore, the ld CIT(A) confirmed the addition. Even before us no details were provided and therefore, we do not have any hesitation in confirming the above addition. in the result ground No. 1 of the appeal of the assessee is dismissed. 24. In the result the appeal of the assessee for AY 2009-10 is dismissed. 25. Coming to the appeal of the assessee for AY 2010-11. 26. The first ground of appeal of the assessee is against the confirmation of the addition of ₹ 180000/- on account of house hold expenses. The facts and circumstance leading to the addition are similar to the identical addition for AY 2009-10. No fresh arguments were advanced before us. Therefore in absence of any details and for the reasons given by us in our finding for AY 2009-10 in case of the ground no 1 of the appeal of the assessee, we confirm the addition of ₹ 180 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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