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TMI Blog2013 (4) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 31.12.2009. 2. The only issue in this appeal of assessee is against reassessment framed u/s. 153A/143(3) of the Act dated 31.12.2009. For this, assessee has raised following three grounds: "1. The orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad in law. 2. On the facts and in the circumstances of the case, the learned A.O. erred in making an illegal assessment u/s 153A/143(3) of the Income Tax Act, 1961, on 31.12.2009, without using any material found out during the search and the CIT(A) erred in confirming the same. 3. On the facts and in the circumstances of the case, the learned CIT(A) erred in confirming the action of the A.O. in making a duplicate assessment u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the above issue. 4. During the course of hearing Ld. counsel for the assessee Shri S. K. Tulsiyan argued that the same additions, which was originally made u/s. 143(3) of the Act, cannot be repeated while framing reassessment u/s. 153A of the Act. Now, the only grievance of the assessee is against repetition of income u/s. 153A of the Act, which was originally assessed u/s. 143(3) of the Act at Rs.18,30,597/- and thereafter calculated the tax payable and surcharge and interest accordingly. 5. We have heard rival contentions and gone through facts and circumstances of the case. We find from the assessment framed u/s. 153A r.w.s. 143(3) of the Act dated 13.12.2009 that the AO while computing income of the assessee has only taken into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.12.2009 passed under section 153A/143(3) of the Act. Hence the appeal filed by the appellant become infructuous. In result the appeal is dismissed." 6. First of all, from the above facts and the provisions relating to search assessment i.e. section 153A to 153D of the Act, the procedure prescribed u/s. 153A of the Act is that the AO shall call upon the assessee, who is searched, to furnish returns of income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted. The assessee shall furnish the return of income on receipt of notice and thereafter the AO is empowered to assess or reassess the total income in respect of different assessment years falling within six asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be reduced for the purpose of computation of taxes, interest and penalty for the reason that the original assessment u/s. 143(3) of the Act, the assessment order is inexistence and that has not been abated. The demands already created u/s. 143(3) of the Act is available on the records of the Income Tax Department and the same cannot be used for double addition and that is not the purpose of provisions of section 153A i.e. the procedure for search assessment. In such circumstances, we direct the AO to reduce this income from computation made u/s. 153A of the Act and amend the assessment order accordingly.
7. In the result, appeal of assessee is allowed.
8. Order pronounced in the open court on 19.04.2013 X X X X Extracts X X X X X X X X Extracts X X X X
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