TMI Blog2021 (10) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... sence of the words save as otherwise provided in this Section i.e., Section 153A . The plain reading of explanation leads to the very same conclusion as reached in the reported cases in Tarsem Singla [ 2016 (7) TMI 703 - PUNJAB AND HARYANA HIGH COURT] and Promy Kuriakose [ 2016 (8) TMI 327 - KERALA HIGH COURT] . The explanation, in the final analysis of the scheme of Section 153A, does not in any manner expand the meaning, including the requirement of Section 143 (2) of the Act. For the above reasons and discussions, the questions are answered against the assessee and in favour of the revenue. - ITA Nos.90/2016, 91/2016, 96/2016, 105/2016, 106/2016 - - - Dated:- 26-10-2021 - Honourable Mr.Justice S.V.Bhatti And Honourable Mr.Justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 3. 2004-05; 30.12.2008 ITA/55/Cent/Kollam/CIT(A)- III/2008-09 dtd 20.03.2015 418/Coch/2015 dtd 01.02.2016 106/2016 4. 2005-06; 30.12.2008 ITA/55/Cent/Kollam/CIT(A)- III/2008-09 dtd 20.03.2015 419/Coch/2015 dtd 01.02.2016 96/2016 5. 2006-07; 30.12.2008 ITA/55/Cent/Kollam/CIT(A)- III/2008-09 dtd 20.03.2015 420/Coch/2015 dtd 01.02.2016 91/2016 2.2 The questions of law raised in one of the appeals, are excerpted hereunder: I.T.A No.90 of 2016 i. Whether on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fact by the Appellate Tribunal erroneous and perverse, in the light of the factual and legal aspects involved? 3. On 02.08.2006 search under Section 132 of the Act was carried out at the business premises and the residence of the assessee. On 14.02.2007 notice under Section 153A of the Act was issued covering block assessment years 2001-02 to 2006-07. On 16.03.2007 the assessee filed return for the block assessment years referred to above. On 30.05.2008 notice under Section 143(2) of the Act was issued to the assessee. The revenue accepted the return filed by the assessee for the assessment year 2002-03. Hence the said return is not the subject matter of further proceedings before the Commissioner of Income Tax or the Income Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 138 (P H) and Commissioner of Income Tax v. Promy Kuriakose [2016] 386 ITR 597( Ker.) . The matter could have been rested without further consideration by merely referring to the view taken in the aforementioned judgments and dismissing the appeals. 4. Mr.Kuryan Thomas argues that Section 153A(1) contains a non-obstante clause and expressly excludes Sections 139, 147, 149, 159, 151, and 153 of the Act. The exclusion is confined to the Sections referred to above and shall not be understood as excluding all other provisions of the Act. Hence in an assessment under Section 153A, which is again on account of the search under Section 132, all provisions meant for assessment of escaped income would be applicable. The explanation appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he very explanation. No meaning much less a meaning available from a plain reading of Section 153A is arrived at by ignoring the words save as otherwise provided in this Section . According to learned counsel, Ashok Chaddha case has laid down the correct principles of constitution of Section 153A of the Act and the questions are squarely covered against the assessee by the judgments in Ashok Chaddha, Tarsem Singla and Promy Kuriakose cases (supra). 5.1. The learned Senior counsel concludes his arguments that Section 153A as has been held by the decisions referred to above, is an assessment pursuant to search and requisition under Section 132, the procedure is completely dealt with by Section 153A and therefore the argument by referring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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