TMI Blog2022 (6) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... SH KUMAR US, JUDICIAL MEMBER For the Appellant : Sh. Anil Jain, CA For the Respondent : Ms. Parvinder Kaur, CIT (DR) ORDER PER N. K. BILLAIYA, AM: ITA No. 20/Del/2020 to 24/Del/2020 are five separate appeals by the assessee preferred against five separate orders of the CIT(A)-27, Delhi dated 18.10.2019, 16.10.2019, 16.10.2019, 16.10.2019 and 16.10.2019 for A.Y.2011-12 to 2015-16. 2. Since common grievance are involved in all these appeals with different quantum, all these appeals were heard together are disposed of by this common order for the sake of convenience and brevity. 3. The common grievance in respect of all these appeals relate to the addition made by the AO on account of foreign travelling exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years are completed assessment since the date of search is 18.11.2016. It is not in dispute that the impugned additions are devoid of any incriminating material whatsoever found at the time of search. There is not even a whisper of any incriminating evidence found at the time of search basis which the AO made the addition. The ratio laiddown by the Hon ble High Court of Delhi in the case of Kabul Chawla squarely apply on the facts of the case. The Hon ble High Court concluded by holding as under :- 37. On a conspectus of Section 153 A(1) of the Act, read with the provisions thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under : i. Once a search tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record of the AO. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search ..... X X X X Extracts X X X X X X X X Extracts X X X X
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