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TMI Blog2017 (6) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... employees, in search and seizure cases, can be used if they are supported by some kind of collaborative evidence. On a specific query by the bench to the DR about supporting evidence proving the receipt of alleged on money, she could not refer to any material. As the assessment for the AY. 2007-08 was not pending, so, without some incriminating material the AO should not have made the addition to the total income of the assessee. - Decided in favour of assessee. - I. T. A. /3162/Mum/2016, I. T. A. /3163/Mum/2016 - - - Dated:- 2-5-2017 - Sh. Rajendra, Accountant Member and Ramlal Negi, Judicial Member Revenue by : S. Padmaja -DR Assessee by : None ORDER Per Rajendra, AM Challenging the orders dated 29. 02. 2016 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the assessee had undertaken the construction of a commercial project Rameswaram. During the search proceedings statements of Haresh Mohanlal Mehta(HMM), one of the directors of the Rohan group, were recorded, who admitted that that 30% on money was accepted over and above the receipt value of the agreement and the same was not recorded in the regular books of accounts. The AO also took note of the statements of sales and marketing executive, accountant of the group and of the liason officer for the proposition that on money was collected on sale transactions and accordingly asked the assessee to explain as to why such addition should not be made in its hand. The assessee filed its reply stating that none of the individuals, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings pending in the case of the assessee, that it was not a case where assessment proceedings were pending and had abated. She referred to the case of All Cargo Global Logistics Ltd. of the special bench of the Tribunal and held that in cases where there had not been any abatement of assessment the assessment u/s. 153A of the Act would be made on the basis of incriminating material found in the course of search, that the order of the special bench of the Tribunal were challenged by the Department before the jurisdictional High Court, that the Hon ble Bombay High Court had dismissed the appeal filed by the revenue and had upheld the order of the tribunal. She further observed that the case of the assessee for the year under considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seized by the authorised party carrying out the search proceedings. It is very clear that neither the name of the assessee nor the name of the project is appearing in the paper. The assessee had objected before the AO that the statements of the employees were not given to it. We do not know as to whether same were made available to the assessee or not. The statements of the employees, in search and seizure cases, can be used if they are supported by some kind of collaborative evidence. On a specific query by the bench to the DR about supporting evidence proving the receipt of alleged on money, she could not refer to any material. As the assessment for the AY. 2007-08 was not pending, so, without some incriminating material the AO should n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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