TMI Blog2019 (7) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT noted that the statement had been recorded behind the Assessee s back and the person making the statement was not subjected to cross-examination. In the circumstances, the ITAT concurred with the detailed findings rendered by the CIT(A) on this issue. A similar view was taken by the ITAT in respect of purchases made from one M/s Kiran Furnitures. The ITAT has in the impugned order examined the documents and evidence afresh and has given detailed reasons in support of its concurrence with view expressed by the CIT (A). The additions made by the AO for AY 2011-2012, which have been deleted by the CIT (A), have also been discussed in detail by the ITAT in the impugned order and findings concurring with the views expressed by the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered against the Assessee during the course of the search warranting re-opening of assessments and making the additions under Section 153A of the Income Tax Act, 1961 ( the Act ). 4. The ITAT has noticed that search and seizure was conducted in the business premises of the Assessee on 19th October, 2010 and notices under Section 153A of the Act were issued on 27th September, 2012. In each of the above Assessment Years for which notices were issued, as far as AYs 200607 to 2008-09 were concerned, returns had been filed on the due date and even assessment had been completed under Section 143 (3) of the Act much before the date of the search. The learned CIT(A) agreed with the Assessee that the judgment of this Court in CIT v. Kabul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the Assessee and M/s Nitin Enterprises which ended in a settlement. These documents were before the AO who took no adverse view thereof. The ITAT noted that the statement had been recorded behind the Assessee s back and the person making the statement was not subjected to cross-examination. In the circumstances, the ITAT concurred with the detailed findings rendered by the CIT(A) on this issue. 9. A similar view was taken by the ITAT in respect of purchases made from one M/s Kiran Furnitures. The ITAT has in the impugned order examined the documents and evidence afresh and has given detailed reasons in support of its concurrence with view expressed by the CIT (A). The additions made by the AO for AY 2011-2012, which have been de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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