TMI Blog2020 (4) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication or findings by the CIT(Appeals) on the Ground of appeal No.2.2 as referred in the above paragraph raised by the assessee before the CIT(Appeals). Therefore considering the principles of natural justice, we set aside the order of CIT(Appeals) and restore the disputed issue to the file of CIT(Appeals) to adjudicate the legal ground on the jurisdiction of the Assessing Officer first in assessment made under Section 153A of the Act where no incriminating material was seized as claimed by the assessee. If the assessee does not succeed, the CIT(Appeals) shall pass the order on merits with speaking order on merits with findings. Accordingly, the grounds of appeal of the assessee are allowed for statistical purposes. - ITA Nos.1226 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d income for the return filed under Section 139(1) and 153A of the Act and subsequently Notices under Section 143(2) of the Act and 142(1) of the Act were issued. In response the learned A.R. appeared from time to time and submitted the details and the case was discussed. The Assessing Officer on perusal of the financial statements and Return of Income found that the assessee has claimed deduction under Section 80IA (iv) (b) of the Act of ₹ 9,88,45,656. Whereas the Assessing Officer considering the facts and also the nature of works and upheld the provisions and disallowed the claim under Section 80IA observing that the assessee is not an undertaking which is engaged in the business of transmitting and distribution of power and assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls seized during the search, any assessment made under Section 153A disallowing the claim of deduction under Section 80IA(4)(iv) is bad in law. Contra, the learned Departmental Representative supported the orders of CIT(Appeals). 4. We heard the rival contentions and perused the material on record. Prima facie, the learned Authorised Representative has made submissions that the CIT(Appeals) has not adjudicated the ground of appeal on jurisdictional issue where there is no incriminating material seized during the search and therefore claim of deduction under Section 80IA (4)(iv) is bad in law and also submitting the Paper Book to support his submissions. We found strength in the submissions of learned Authorised Representative and on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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