TMI Blog2019 (4) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... With R/TAX APPEAL NO. 1396 of 2018 - - - Dated:- 12-2-2019 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The APPELLANT : MRS MAUNA M BHATT (174) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. All these appeals under section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) arise out of a common order dated 11.7.2018 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench D , Ahmedabad (hereinafter referred to as the Tribunal ) in IT (SS) A No.122, 123 and 124/Ahd/2016, and the issue involved in all the appeals is also common, and hence, the same were taken up for hearing together and are decided by this common judgment. 2. The appellant-revenue has challenged the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led return of income on 2.7.2013 declaring total income at ₹ 39,63,985/-. The proceedings culminated into assessment order dated 20.11.2014 under section 153A(1)(b) of the Act determining the total income at ₹ 44,09,219/- after disallowing interest of ₹ 4,45,234/-under section 36(1)(iii) of the Act. 3.2 Being aggrieved, the assessee carried the matter in appeal before the Commissioner (Appeals), who deleted the additions made on account of disallowance section 36(1)(iii) of the Act, holding that no addition could be made de hors the incriminating material seized during the search in the case of unabated assessment framed under section 153A of the Act. The revenue carried the matter in appeal before the Tribunal, but did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 153A in the case of unabated assessment should be connected with something found during the course of search or requisition, namely, incriminating material which reveals undisclosed income. The Tribunal has concurred with the view adopted by the Commissioner (Appeals) and has dismissed the appeal. 8. In the facts of this case, it is an admitted position that scrutiny assessment under section 143(3) of the Act had been carried out in respect of each of the assessment years under consideration. The Assessing Officer while framing assessment under section 153A(1)(b) of the Act, has not relied upon any incriminating material found during the course of search. Since the main plank of the submissions advanced during the course of hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the search proceedings and hence, the submission made on behalf of the revenue that the Special Auditors have considered the documents seized/impounded during the course of search proceedings, lacks any factual basis. 9. In the opinion of this court considering the fact that it is settled legal position that in case of unabated assessment under section 153A(1)(b) of the Act, unless such assessment is based upon incriminating documents seized/impounded during the course of search, no addition can be made, no infirmity can be found in the impugned order passed by the Tribunal in upholding the order passed by the Commissioner (Appeals). In the absence of any legal infirmity in the impugned order, the same does not give rise to any question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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