TMI Blog2021 (7) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on the date of search for Assessment Year 2010-11. The date of filing original returns u/s 139(1) was on 6/8/2010, the date of search was 9/5/2012. The return filed u/s 153A was on 10/9/2013 and due date of issuance of notice was 30th September, 2010. As the date of search is 9/5/2012. Thus, in Assessment Year 2010-11 as well no proceedings were pending as on the date of search. Applicability of decision in case of Kabul Chawla is relevant in the present case as no incriminating material was found and there is no mention in the assessment order as well as in the order of the CIT(A) relating to the reliance of any material for making specific addition in the assessment. Thus, assessment itself becomes void ab initio. In result, both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case. 5) That having regard to the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in confirming the action of Ld. AO in passing the impugned order without giving adequate opportunity of being heard. I.T.A. No. 2658/DEL/2018 1. That having regard to the fact and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in assuming jurisdiction and issuing of notice u/s 153 A of the Act. 2. That in any case and in any view of the matter, the assessment framed under section 153A(l)(a) of the Act, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts and circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly served upon the assessee, requiring to file his return of income in respect of assessment year 2009-10, an assessment year falling within the six assessment years immediately preceding the assessment year relevant to the previous year in which search was conducted. In his case, the search was conducted on 09.05.2012. In response to the said notice, the assessee filed his return of income, duly verified and signed as per the provisions of section 140 of the Act, returning a total income of ₹ 3,41,940/- on 10.09.2013 Notices under section 143(2) and 142(1) along with a questionnaire were issued to the assessee on 08.08.2014. which were duly served upon the assessee. In response to the said notices, Authorized Representatives on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 6. The Ld. DR relied upon the assessment order and the order of the CIT(A). The Ld. DR further relied upon the following decisions: Kishore Kumar Vs CIT (62 taxmann.com 215. 234Taxman771) Kishore Kumar Vs CIT (52 taxmann.com 449) Madras High Court confirmed. CIT Vs. Raj Kumar Arora [2014] 52 taxmann.com 172(Allahabad) [2014] 367 ITR 517 (Allahabad) PCIT vs. Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi) Conventional Fastners Vs. CIT 2018-TIOL-202-S.C-IT CIT vs. Jyoti Apparels [2008] 166 Taxman 343 (Delhi)/ [2007] 209 CTR 288 (Delhi). 7. We have heard the Ld. DR and perused all the relevant material available on record. The Hon ble Delhi High Court in case of CIT(A) vs. Kabul Chawla 380 ITR 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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