TMI Blog2020 (10) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... risdictional Delhi High Court. In view of the above, the Departmental appeal stands dismissed. - ITA. No. 1218/Del./2017 - - - Dated:- 30-9-2020 - SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI B. R. R. KUMAR , ACCOUNTANT MEMBER For the Revenue : Shri H. K. Choudhary , CIT-DR For the Assessee : Shri Rakesh Gupta , Advocate ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-28, New Delhi, Dated 02.12.2016, for the A.Y. 2012-2013, on the following grounds : 1. On the facts and in the circumstances of the case, the CIT(A) has erred in law in holding that the Assessing Officer could not have proceeded to frame assessment u/s 153A of the Act as no incrimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbitrary manner on account of cash deposits made into bank account, but, no incriminating material was seized from the possession of the assessee during the course of search. The A.O. has refused to follow the Judgment of Hon ble Jurisdictional High Court in the case of CIT vs., Kabul Chawla 380 ITR 573 (Del.) in which it was held that completed assessment can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material found during the course of search. In this case, cash was found deposited in the bank account which were deposited out of the cash withdrawn. Therefore, no addition could be made in assessment year under appeal under section 153A of the I.T. Act, 1961. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee and asset was completed on the date of search, therefore, addition was rightly deleted by the Ld. CIT(A). 7. We have considered the rival submissions and perused the Orders of the authorities below. The Hon ble Jurisdictional High Court in the case of CIT vs., Kabul Chawla (supra) held as under : 8. Completed assessments can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment 7.1. The Hon ble Jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SLP of the Department in the case of Meeta Gutgutia have been dismissed by the Hon ble Supreme Court reported in 96 taxmann.com 468 (SC). Since in this case assessment was already completed prior to the date of search as not disputed by the authorities below and no material was found during the course of search, therefore, the issue is covered in favour of the assessee by the above Judgments of Hon ble Jurisdictional Delhi High Court. No preference can be given to the Judgments of Hon ble Kerala High Court and Hon ble Allahabad High court as against the Judgments of Hon ble Jurisdictional Delhi High Court. In view of the above, the Departmental appeal stands dismissed. 8. In the result, appeal of the Department dismissed. Order pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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