The Tax Publishers2021 TaxPub(DT) 3876 (Luck-Trib)

INCOME TAX ACT, 1961

Section 153A

Since regular assessment for the year under consideration remained unabated as on date of search, therefore, same could not be interfered with while framing search assessment under section 153A, in the absence of incriminating material unearthed during search.

Search and seizure - Assessment under section 153A - No incriminating material found during search - Unabated assessment

AO, pursuant to search conducted at assessee's premises, framed assessment under section 153A and made addition under section 68. Assessee challenged this on the ground of no incriminating material found during search. Held: As regular assessment for the year under consideration remained unabated as on date of search, therefore, same could not be interfered with while framing search assessment under section 153A, in the absence of incriminating material unearthed during search.

Followed:CIT (Central)-III v. Kabul Chawla in ITA No. 707, 709 & 713 of 2014, 2015 TaxPub(DT) 3486 (Del-HC) : (2015) 380 ITR 573 (Del) and Pr. CIT-2, New Delhi v. Meeta Gutgutia in ITA Nos. 306 to 310 of 2017, 2017 TaxPub(DT) 1767 (Del-HC) : (2017) 395 ITR 526 (Del)

REFERRED :

FAVOUR : In assessee's favour

A.Y. :



IN THE ITAT, LUCKNOW BENCH

A.D. JAIN & T.S. KAPOOR, JJ.

Ashish Kumar Chaurasia, HUF v. Dy. CIT

IT(SS) Nos. 551, 553 & 554, 113 & 115, 109, 104/Lkw/2019, IT(SS) Nos. 92 to 96 & 99 & 100/Lkw/2019

27 May, 2021

Appellant by: P.K. Kapoor, CA

Respondent by: Abha Kala Chanda, Commissioner Departmental Representative

ORDER

T.S. Kapoor, J.

This is a group of fourteen appeals filed by the different assessees belonging to the same group relating to different assessment years against the orders of learned Commissioner (Appeals)-IV, Kanpur, dated 22-7-2019 and 29-11-2018. The learned Commissioner (Appeals) has passed these orders against the orders of assessment passed by assessing officer under section 153A/153C of the Act. The learned counsel of the assessees at the time of hearing argued only Ground No. 2 in these appeals which for the sake of completeness is reproduced below :--

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