9911796707
TMI Blog2016 (1) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... pta, Adv. For The Revenue : Smt. Sunita Kejriwal, CIT DR ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 16.07.2014 of ld. CIT(A)-XXXII, New Delhi. 2. Following grounds have been raised in this appeal: "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not deleting the adhoc addition of ₹ 2,10,000/- fully as made by Ld. AO and has further erred in sustaining the addition to the extent of ₹ 2,10,000/- on account of house hold withdrawals u/s 69C of Income Tax Act, 1961. 2. That in any case and in any view of the matter, action of Ld. CIT(A) in not deleting the adhoc addition to the extent of ₹ 2,10,000/- fully as mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the assessee at the very outset stated that the issue under consideration is covered vide order dated 19.10.2015 in ITA Nos. 501 & 502/Del/2015 for the assessment years 2008-09 & 2009-10 respectively in assessee's own case (copy of the said order was furnished which is placed on record). 6. In his rival submissions the ld. DR supported the orders of the authorities below and further submitted that the assessee was one of the assessees on whom the Income Tax Department has conducted a search and multiple government agencies like CBI, Enforcement Directorate, Delhi Police etc. were investigating the alleged fraud done by them during Common Wealth Games, New Delhi, 2010 by getting the contracts directly or indirectly for organizing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant findings have been given in paras 5 & 6 of the order dated 19.10.2015 which read as under: "5. Admittedly no incriminating material was found or seized during the course of search and seizure operation u/s. 132 of the Act in the case of the assessee. It is also not in dispute, that the assessment for both these assessment years have not abated. Under the circumstances, I find that the issue is covered in favour of the assesee and against the Revenue by the decision dated 28.8.2015 of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla passed in ITA No. 707, 709 and 713/2014 held has under:- "37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection only on the basis of seized material." v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record of the AO. vii. Completed assessments can be interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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