TMI Blog2020 (10) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee succeeds on this aspect then nothing remains to be decided on merits. But if assessee fails on this aspect, then the issue on merits should be decided by Ld.CIT(A) afresh, in accordance with law. CIT(A) remanded certain issues to Ld.AO to consider in accordance with law. In our opinion after the amendment to section 251, Ld.CIT(A) cannot remand any issue to Ld.AO and has to decide it himself. Hence we set aside the orders of Ld.CIT(A) in both the years under consideration and remand entire issues alleged by assessee, with a clear direction that, he should 1st decide the legal ground raised by assessee as indicated hereinabove and thereafter decide the issue on merits if assessee fails in the legal ground. - ITA No.1581/Bang/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears under consideration. Assessment was completed for years under consideration by Ld.AO under section 143 (3) on 23/12/2010 and 12/12/2011 for assessment years 2008-09 and 2009-10 respectively, by computing disallowance under section 14 A in both the years. 5. Subsequently search was undertaken on 11/10/2012 in the premises of assessee. 6. Ld.AR submitted that, primary question raised by assessee in present appeals for years under consideration are in respect of validity of assessment order passed by Ld.AO under section 153A of the Act, without there being any incriminating material/undisclosed income found during course of search, since original assessment was completed under section 143(3) of the Act, for years under consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Meeta Gutgutia case (96 Taxmannnn.com 468) Bangalore ITAT in case of GMR Kamalanga Energy Ltd vs DCIT in ITA No. 1235,1236, 1307 1308/ Bang/2017 dated April 5, 2019 for AY 2008-09 to AY 2011-12 8. It has thus been contended by assessee that no incriminating material is found in search in connection with any of the assessment years under consideration. 9. On the contrary Ld.CIT.DR submitted that for assessment year 2007-08, Hon ble High Court remanded the issue to this Tribunal for fresh consideration in accordance with law. He submitted that even if there is no incriminating material that was seized leading to undisclosed income, proceedings under section 153A could be invoked on an issue that has been subject matter of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in this case is that having invoked the provisions of section 153A in proper manner, assessment is to be carried on based on income found in the search and/or declared by assessee during search and/or any other income that comes in light during assessment proceedings under section 153A. We note that Hon ble Court had observed that, there was incriminating material unearthed during the course of search in that case. Hence in our considered opinion this judgment of Hon ble Karnataka High Court is not relevant to decide the aspect as to whether section 153A can be invoked for the years, where there is no finding regarding incriminating material being found in search in an unabated assessment. 15. From the records placed before us for year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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