9911796707
TMI Blog2021 (1) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2010 in ITA. Nos. 853 and 854 (Del) of 2019 and 864 (Del) of 2019. 2. The co-ordinate bench has decided these appeals for Assessment Years 2008-09 to 2010-11 in ITA. No. 3855 - 3857 (Del) of 2015 along with Cos by order dated 02nd April, 2019, which was challenged by the assessee before the Hon'ble High Court. 3. The grievance of the assessee is that co-ordinate bench should have itself proceeded to decide the said appeals including the additional ground raised by the assessee with respect to the validity of the notice under Section 153A of the Income Tax Act, 1961 (the Act) rather than remitting it back to the ld. CIT (Appeals). 4. Therefore, the question of law was framed by Hon'ble High Court that whether ITAT was justified in rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the co-ordinate bench dated 02nd April, 2019 that the additions made under Section 153A of the Act are illegal as the same were not made on the basis of incriminating material found during the course of search. This ground was raised for all the three assessment years before the co-ordinate bench at that point of time. In para No. 12 of the order, these additional grounds were admitted by the co-ordinate bench, but then setting aside it to the file of ld. CIT (Appeals). It directed ld CIT (Appeals) to decide the additional ground as per law. However, now the Hon'ble High Court has directed the co-ordinate bench to decide this issue also. 10. The facts can be seen from the assessment order that a search and seizure operation und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 153A of the Act, only on the basis of some incriminating material un-earthed during the course of search or recovery 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. 13. This assessment year i.e. AY 2009-10 is a concluded assessment on the date of search i.e. 27/03/2012. 14. The first disallowance of Rs. 11,27,042/- was not based on any incriminating material found during the course of search. There is only reference to some post-search investigation and assessee was asked to furnish the details of advertisement expenses, which was furnished. However, the address and PAN of the parties were not provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and hence they are dismissed. 19. In the result, Cross Objection of the assessee was allowed partly as indicated above. ITA. No. 3857 (Del) of 2015 [Assessment Year 2010-11] AND C. O. No. 53 (Del) of 2016 20. For AY 2010-11, in response to notice under Section 153A of the Act issued pursuant to the search, dated 27.03.2012 the assessment under Section 153A of the Act was passed on 28th March 2014. The only dispute is also on account of unexplained advertisement expenditure and disallowance under Section 14A of the Act. The facts are pari materia similar to the facts in Assessment Year 2009-10. 21. The present assessment year is also a concluded assessment year i.e. not pending as on the date of search i.e. 27th of March 2012. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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