TMI Blog2021 (1) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... Gulati, CIT-DR Respondent by: Shri Deepak Chopra, Adv. ORDER PER AMIT SHUKLA, JM The aforesaid appeals have been filed by the Revenue against the separate impugned order of even date 16.12.2016, passed by Ld. Commissioner of Income Tax (Appeals)-XLIV, New Delhi for the quantum of assessment passed u/s.153A for the Assessment Years 2005-06 and 2006-07. In both the appeals, following grounds of appeal have been raised:- 1. On the facts and in the circumstances of the case, the ld. CIT(A) has erred in law and on facts in directing the Assessing Officer to delete the disallowance of ₹ 9,34,68,532/- made o account of Brand expenses. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted on 15.02.2011 and accordingly proceedings u/s.153A has been initiated. Admittedly, the additions made by the Assessing Officer are not based on any incriminating or seized material found during the course of search. Ld. CIT(A) had dismissed the said plea of the assessee following the decision of Hon ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia reported in 352 ITR 433 (Del). However, this Tribunal in assessee s appeals for the same assessment year has held that none of the additions made by the Assessing Officer are based on seized material and have allowed the grounds raised by the assessee, challenging the validity of initiation of proceedings u/s.153A by following the judgment of Hon ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue and the grounds raised by the assessee challenging the validity of assessments proceedings initiated u/s 153A are allowed. 11. Since the assessee succeeds on this preliminary legal issue, therefore, the other grounds become academic in nature and, therefore, are not being adjudicated. 5. In view of the aforesaid findings and observation of the Tribunal, the grounds raised by the Revenue are dismissed as infructuous, because the additions challenged by the Revenue are not based on any seized material found during the course of search. Accordingly, the Revenue s appeals are dismissed. 6. In the result, both the appeals of the Revenue are dismissed. Order pronounced in the open Court on 27th November, 2020 - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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