TMI Blog2020 (7) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... pleted assessment can be interfered with by the Assessing Officer while making assessment u/s 153A of the Act only on the basis of some incriminating material unearthed during the course of search. - Decided against revenue. - ITA No. 6170/DEL/2018, CO No. 207/DEL/2018 A/o ITA No. 6170/DEL/2018 - - - Dated:- 30-6-2020 - Shri Bhavnesh Saini, Judicial Member, And Shri N.K. Billaiya, Accountant Member For the Assessee : Shri Gautam Jain, Adv For the Revenue : Shri J.K. Mishra, DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue and cross objection by the assessee are preferred against the order of the CIT(A) - 27, New Delhi dated 25.07.2018 pertaining to A.Y 2012-13. 2. The solitary grieva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, a search and seizure operation was conducted by the Investigation Wing of the Department in the cases of M/s K. R. Pulp and Papers Ltd. Group and during the searches, the appellant's case was also covered u/s 132(1) of I.T. Act. Accordingly, the notices u/s 153A of the Act were issued by AO and, in reply, appellant filed returns of income. It is also clear from the assessment order that the addition has been made on account of bogus purchases as inquired during the assessment proceedings. However, no addition/disallowance has been made on the basis of any incriminating evidence found during the search proceedings. The assessment order does not speak about finding of any incriminating documents/evidence during the search pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were completed on the date of search but no incriminating material pertaining to those completed assessment years were found during search, Hon'ble Court has held that invocation of section 153A for those years was invalid. 6.2 Now the facts of the appellant are to be examined in the light of this legal positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a search case when there is some incriminating material found during the course of search. Otherwise the ratio laid down by the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply on the facts of the case in hand wherein the Hon'ble High Court has held that completed assessment can be interfered with by the Assessing Officer while making assessment u/s 153A of the Act only on the basis of some incriminating material unearthed during the course of search. Accordingly, Ground raised by the revenue is dismissed. 10. The cross objections of the assessee have not been pressed. Accordingly, the cross objections stand dismissed as not pressed. 11. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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