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TMI Blog2014 (12) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... from search seized material, therefore, should be deleted. ii) That the lower authorities grossly erred in law as well as on merits in making and sustaining ad-hoc addition of Rs. 1 lac by estimating foreign traveling expenses. iii) That under the facts and circumstances, the addition of Rs. 5,72,300/- as unexplained cash deposited in bank on 05.01.2005 is absolutely illegal, unjustified and unsustainable in law as well as on merits." 2. At the outset, Ld. A.R. submitted that the case of the assessee was reopened due to search and seizure operation on 19.02.2008 and the assessment in this case was completed u/s 153A and two additions relating to cash deposits in bank and on account of foreign travel expenses were made. It was submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3312/Del.2009 viii) MGF Automobiles Ltd. I.T.A.No. 4212/Del/2011 ix) Vee Gee Industrial Enterprises I.T.A.No. 1/Del/2011 x) Asha Kataria I.T.A.No. 3105-3107/Del/2011 xi) Merigold Merchandise (P) Ltd. I.T.A.No. 2666/Del/2013 xii) Pradeep Kumar I.T.A.No. 4016/Del/2011 xiii) ACIT Vs Manoj Narain Aggarwal 99DTR (Del.) (Trib) 279 xiv) Parivar Properties (P) Ltd. I.T.A.No. 1011/Del/2013 xv) Inlay Marketing (P) Ltd. I.T.A.No. 4200/Del/2012 xvi) V K Fiscal I.T.A.No. 5460/Del/2013 xvii) Parsvnath Devleopers Ltd. VS DCIT 5188/Del/2013 xviii) DCM Shriram Industris Ltd. I.T.A.No. 1648/Del/2013." 3. Ld. D.R. immediately interrupted and invited our attention to the fact that assessee had taken this legal ground before Ld. CIT(A) bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 where a copy of invitation card was placed. We were also taken to pages 18-27 where complete list of persons who had given shagun were placed. Specific attention was invited to page 27 where it was mentioned that two gifts were received through cheques for which no addition was made. It was submitted that details were submitted before authorities below but they have rejected the claim without assigning any sound or legal reason. It was further submitted that marriage expenses as incurred by assessee were accepted whereas the gifts received on the occasion of same marriage were not accepted which is not justified. 5. Ld. D.R. on the other hand submitted that similar additions on account of estimated foreign tour expenses were made in ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of completed assessment the addition u/s 153A can only be made on the basis of incriminating material found during search. Ld. D.R. could not bring any contrary decision by way of any judicial pronouncement in this respect. We hold that in the present case, addition in the absence of incriminating material is legally invalid. Therefore, we held that u/s 153A additions in the case of completed assessments can only be made if so the additions are based upon incriminating documents. Since additions were not based upon incriminating documents, therefore, additions were not validly made. Since we have decided the legal issue in favour of assessee, therefore, we are not adjudicating on merits. 7. In view of above, appeal filed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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