2019 (2) TMI 1530

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..... hri Lalit P. Jain, Sr.D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned two appeals have been by the assessee against the order of the Commissioner of Income Tax (Appeals)-12, Ahmedabad ('CIT(A)' in short), dated 31.08.2015 arising in assessment orders dated 28.03.2013 passed under s. 153A r.w.s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment years 2009-10 & 2010- 11. 2 .....

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..... have any connection with any incriminating material found in the search will have to be verified from the assessment records and search folder. The learned AR thereafter submitted that in the light of decision of Hon'ble Gujarat High Court in the case of Pr.CIT vs. Sunrise Finlease (P.) Ltd. [2018] 89 taxmann.com 1 (Guj), no addition could be made in Section 153A proceedings where no incriminating .....

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..... We have carefully considered the rival submissions. The additional ground raised in both the appeals is legal in nature and goes to the root of the jurisdictional aspect of the searched assessment. However, as fairly consented on behalf of both the sides, we consider it expedient to remit the matter back to the file of the CIT(A) for examination of the legal objection so raised on behalf of the a .....

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