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The Tax PublishersITA Nos. 3855, 3856 & 3857/Del./2015, Cross Objection Nos. 51, 52 & 53/Del./2016
2019 TaxPub(DT) 2604 (Del-Trib)INCOME TAX ACT, 1961
Section 254(1)
Since additional ground raised by assessee was legal in naure and there was no need to investigate into fresh facts, therefore, additional ground was rightly admitted by ITAT and matter was remanded back to CIT(A) with a direction to decide additional ground as per law.
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Appeal (Tribunal) - Additional ground - Admissibility - Additional ground being legal in nature
AO pursuant to search conducted at assessee's case framed assessment under section 153A and made disallowance under section 14A.CIT(A) upheld disallowance made by AO. Assessee by way of additional ground raised before Tribunal, contended that no incriminating material was found during search, therefore, non-abated assessment could not be interfered with so to make disallowance.Held: It is well settled law that completed assessments can be interfered with by AO while making assessment under section 153A only on the basis of some incriminating material unearthed during the course of search, which was not produced or not already disclosed or made known in the course of original assessment. As additional ground raised by assessee was legal in nature and there was no need to investigate into fresh facts, therefore, additional ground was admitted and matter was remanded back to CIT(A) with a direction to decide additional ground as per law.
Relied:NTPC Ltd. (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC), CIT v. Kabul Chawla (2015) 380 ITR 573 (Del.) : 2015 TaxPub(DT) 3486 (Del-HC) and Pr. CIT v. Meeta Gut Gutia (2017) 395 ITR 526 (Del.) : 2017 TaxPub(DT) 1767 (Del-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
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