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2018 (8) TMI 669

ved in the cross objections is that where the addition made is not based on any incriminating material found during search, such addition made u/s 153C of the IT Act is not legally sustainable. - Held that:- Contentions of the assessee found to be valid - No additions - Decided against the revenue. - I.T.A No. 96, 97, 98/Agra/2017, C.O. No.14, 15, 16/Agra/2018 - 8-8-2018 - SHRI A. D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Revenue by : Shri Inderjeet Singh, CIT.DR. Assessee by : Shri Anurag Sinha, AR. ORDER Per Bench These are Department s appeals and assessee s Cross-objections for Assessment Years 2006-07 to 2007-08 and 2010-11. Since common issues are involved therein, these appeals and Cross-objections are being .....

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ons made under section 153C of the Act were beyond jurisdiction, illegal and bad in law. 5. Heard. The issue involved in the cross objections is that where the addition made is not based on any incriminating material found during search, such addition made u/s 153C of the IT Act is not legally sustainable. This being a legal issue going to the root of the matter, it is being decided first. 6. The matter is squarely covered in favour of the assessee by CIT vs. Kabul Chawla , 380 ITR 573 (Del), as followed by us in our order dated 11.09.2017, passed in ITA Nos. 159 & 160/Agra/2012, in Shri Mahendra Kumar Jain vs. ACIT , (copy at APB 1-9). Our observations are as follows: 6. We have heard both the parties and have perused the relevant mate .....

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ng the validity of the invocation of section 153A of the Act by the Revenue, as regarding AYs. 2000-01 to 2003-04. 8. The Hon ble High Court refused to agree with the Department s contention that the invocation of Section 153A of the Act to re-open concluded assessments of the AYs earlier to the year of search is justified even in the absence of incriminating material found during the search qua each such earlier AY. The decision in Kabul Chawla (supra), was reiterated, holding that the ITAT was justified in holding that the invocation of section 153A by the Revenue for the AYs 2000-01 to 2003-04 was without any legal basis, as there was no incriminating material qua each of those AYs. The question framed (supra) was answered in the negativ .....

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