TMI Blog2022 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments. Merely relying on the statement which the Assessing Officer as well as the CIT(A) though admitting that the said statement is vague and inconsistent cannot be the basis for addition. As no incriminating documents were found and the only basis for the addition was that of statement which was not confronted to the assessee at all. Thus, assessment itself is not just and proper. Therefore, the additional ground raised by the assessee is allowed. - IT(SS)A Nos. 38, 39, 40, 41, 42, 43/RJT/2018 , ITA No. 68/RJT/2018 - - - Dated:- 1-2-2022 - SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE , JUDICIAL MEMBER For the Appellant : Mehul Ranpura , A. R. For the Respondents : Ajay Pratap Singh , CIT ( D. R. ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Y. 2015-16 1.0 The grounds of appeal mentioned hereunder are without prejudice to one another. 2.0 The learned Commissioner of Income-tax (Appeals)-11, Ahmedabad [CIT(A)] erred on facts as also in law in retaining addition of ₹ 3,00,000/- made on account of alleged unexplained salary received from Gopal Sea Foods. The addition retained is totally unjustified and uncalled for which deserves to be deleted and may kindly be deleted. 3.0 Your Honor's appellant craves leave to add, amend, alter, or withdraw any or more grounds of appeal on or before the hearing of appeal. 3. Since for Assessment Years 2009-10 to 2014-15 the factual aspects are common/identical, therefore, we are taking the facts of Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the assessee has filed additional grounds for Assessment Years 2009-10 to 2014-15 thereby stating that the CIT(A) erred in not deciding regarding finalising the assessment proceedings under Section 153A of the Act by making adjusted returned income in absence of incriminating documents found during the course of search. The Ld. A.R. relied upon the decision of the Hon'ble Gujarat High Court in the case of PCIT vs. Soumya Construction (P) Ltd. (2017) 81 taxmann.com 292. The Ld. A.R. also relied upon the decision of Hon'ble Gujarat High Court in the case of Pr. CIT vs. Rameshbhai Jivarbhai Desai (2020 Taxmann.com 333. On merit, the Ld. AR submitted that during the course of search carried out at the various business pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting material is found, notwithstanding that in relation to the year under consideration, no incriminating material is found, it would be permissible to make additions and disallowance in respect of all the six assessment years. In the opinion of this court, the said contention does not merit acceptance, inasmuch as, the assessment in respect of each of the six assessment years is a separate and distinct assessment. Under section 153A of the Act, an assessment has to be made in relation to the search or requisition, namely, in relation to material disclosed during the search or requisition. If in relation to any assessment year, no incriminating material is found, no addition or disallowance can be made in relation to that assessment year i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Years 2009-10 to 2014-15 is allowed and the addition does not sustain in all these appeals. 9. In the result IT(SS)A Nos. 38 to 43/RJT/2019 for Assessment Years 2009-10 to 2014-15 are allowed. 10. As regards ITA No. 68/RJT/2018 for Assessment Year 2015-16, it is pertinent to note that the addition made by the Assessing Officer under Section 143(3) proceedings is solely based on the search and seizure wherein no document contrary to the assessee's records were found. The salary income was properly explained by the assessee with the support of the evidences put up before the Assessing Officer as well as before the CIT(A). Therefore, in this year i.e. A.Y. 2015-16 addition does not sustain relating to unaccounted salary in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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