TMI Blog2023 (9) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO with regard to the AY in issue, as it was a case of completed assessment. This issue stands covered by the judgment rendered by the coordinate bench of this court in CIT vs. Kabul Chawla,[ 2015 (9) TMI 80 - DELHI HIGH COURT] This judgment has received the imprimatur of the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell, [ 2023 (4) TMI 1056 - SUPREME COURT] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The delay is, accordingly, condoned. 5. The application is disposed of in the aforesaid terms. ITA 62/2021 6. This appeal concerns Assessment Year (AY) 2008-09. 7. Via the instant appeal, the appellant/revenue seeks to assail the order dated 20.04.2020, passed by the Income Tax Appellate Tribunal [in short, Tribunal ]. 8. The record shows that the Assessing Officer (AO) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/-. 12. Prior to the aforementioned assessment, the scrutiny assessment, was completed on 23.12.2010. The assessment order, as indicated above, was framed under Section 143(3) of the Act. 13. Given this position, the Tribunal concluded that since no incriminating material was found, the reassessment proceedings under Section 153A of the Act could not have been triggered without the discover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under the earlier completed assessments is to be adopted in fresh assessments u/s 153A without making any further addition. 10. Juxtaposing these principles to the facts of the instant case, we find that the case of the assessee doesn't fall under the category of abated assessment. It falls under the category of completed assessments. In the completed assessment, it is an admitted po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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