2023 (4) TMI 385

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..... the respondent ORDER Per Sanjay Garg , Judicial Member : The present appeals have been preferred by the assessee against the separate orders all dated 30.11.2022 of the Commissioner of Income Tax (Appeals)-21, Kolkata [hereinafter referred to as the 'CIT(A)'] passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). Since, common issues are involved in all the appeals, hence .....

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..... sessee, thus, has come in appeals before us. 4. At the outset, the ld. counsel for the assessee has submitted that no incriminating material was found during the search action and that as per the settled law, in the case of completed assessments, (not abated) on the date of search, in the absence of any incriminating material found during the search action, no additions can be made in an assessme .....

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..... s on the date of search. 6. We have heard the rival submissions and perused the material on record. We find that the issue is squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla (2016) 380 ITR 573 (Del) followed by the Hon'ble Gujrat High Court in the case of PCIT Vs RSA Digi Prints 2017 (9) TMI 530. Reliance in thi .....

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..... or reassessment order which has attained finality, unless the material gathered in the course of proceedings u/s 153A of the Act establishes that relief granted under the final assessment/reassessment was contrary to the fact unearthed during the course of 153A proceedings. 7. So far as the contention of the ld. DR that any material, which was already in possession of the Department before search .....

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..... w of this, the proposition laid down in aforesaid case laws can be well applied to the present case. Thus, we do not find any justification on the part of the Assessing Officer for making the impugned addition in the already concluded assessments in the case of the assessee. Therefore, the impugned additions are ordered to be deleted. 9. In the result, the captioned appeals of the assessee are he .....

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