TMI Blog2016 (1) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Beena Pillai, JM For The Assessee by : Dr. Rakesh Gupta Sh. Tarun Kumar, Advs. For The Revenue by : Sh. O. P. Meena, CIT DR ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 11.12.2014 of ld. CIT(A)-XXVII, New Delhi. 2. Following grounds have been raised in this appeal: 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 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p of cases on 19.10.2010 and simultaneously the assessee s premises were also searched. Thereafter, a notice u/s 153A of the Act dated 19.09.2011 was issued to the assessee. In response to which the assessee filed the return of income on 18.10.2011 declaring a total income of ₹ 2,96,375/-. However, the assessment was framed by the AO at an income of ₹ 8,35,780/- vide order dated 11.03.2013 passed u/s 153A r.w.s. 143(3) of the Act by making various additions. 5. Being aggrieved the assessee carried the matter to the ld. CIT(A) who partly allowed the appeal of the assessee. However, he confirmed the action of the AO in making the assessment within the scope of jurisdiction u/s 153A of the Act. 6. Now the assessee is in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the addition and the relevant findings have been given in paras 5 6 of the order dated 19.10.2015 which read as under: 5. Admittedly no incriminating material was found or seized during the course of search and seizure operation u/s. 132 of the Act in the case of the assessee. It is also not in dispute, that the assessment for both these assessment years have not abated. Under the circumstances, I find that the issue is covered in favour of the assesee and against 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of assessment has to be made under this Section only on the basis of seized material. v. In 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 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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