TMI Blog2022 (5) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018, 636/Asr/2018 - - - Dated:- 10-5-2022 - DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER For the Appellant : Sh. Ashray Sarna, C.A. For the Respondent : Sh. Sanjeev Kaushal, CIT DR ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals, by the assessees are directed against the order of the Commissioner of income tax, appeals, (hereinafter referred to as the CIT appeal wherein the assessee has challenged confirmation of additions in view of the legality of the impugned assessment orders passed under section 153A r.w.s.143(3)of the act, as no incriminating material was found consequent to search conducted under section 132 of the act. 2. At the outset, Shri Ashray Sharna, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by Sec.153A. The Ld. DR finally argued that the conclusion drawn by Delhi High Court in the case of CIT vs. Kabul Chawala (supra) is contrary to the principle laid by the same High Court in the case of Anil Kumar Bhatia (24 taxmann.com 98) and Chetan Das Lachman Das (25 taxmann.com 227) and thus, the decision of Kabul Chawla (supra) is not a good law because the issue relating to material not found during the search was considered to be open in Anil Kumar Bhatia (supra). 4. We have heard both the parties, perused the material available on record and the case laws cited at bar. Admittedly, in the present case there was no assessment proceedings pending for assessment 2015 16 on the date of search and hence the said assessment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies, wherein he become shareholder. 8. It is seen that the assessee has claimed before the authorities below that where no assessment proceeding for the year under consideration is pending, in that eventuality, in the absence of any incriminating evidence found during the course of search and seizure proceedings, no addition/disallowance can be made qua unabated assessment for the said year, however the authorities below held that the Hon ble Kerala High Court in the case of E.N. Gopal Kumar vs. CIT(Central) (Supra) , there is no condition that the Department has to unearth some incriminating material to conclude some method against the assessee in events where the assessment is triggered by a notice under Section 153(1)(a) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dictum has been laid down by the Hon'ble Court as laid down in the CIT vs. Kabul Chawla (supra), hence it cannot be said that law laid down by Delhi High Court in Kabul Chawla case {supra} is not a good law as claimed by the Ld. CIT DR. 6. In another case of Smt. Manju Mittal Vs DCIT , ITA No.l93/ASR/2019 dated 01.01.2020the Amritsar Bench held that where computation of undisclosed income vis-a-vis absence of incriminating material, Return filed by the assessee for the relevant assessment year has already been processed by the Revenue under s. 143(1), then it is not the case of the Revenue that the assessment proceedings were still alive as on the date of search operation. From the orders passed by the authorities below there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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