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TMI Blog2016 (1) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order u/s 153A/143(3) without assuming jurisdiction as per law and without serving the valid notices as per law and without recording requisite satisfaction as per law and without obtaining requisite approval as per law and without complying with other mandatory conditions under the Act and without serving the mandatory notices u/s 143(2) and 142(1) of Income Tax Act, 1961. 2. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making addition of Rs. 1,25,000/- on account of foreign travel u/s 69C of Income Tax Act, 1961. 3. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in making additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y allowed the appeal of the assessee. However, he confirmed the action of the AO in making the assessment within the scope of jurisdiction u/s 153A of the Act. 6. Now the assessee is in appeal. The ld. Counsel for the assessee at the very outset stated that the facts of this case are identical to the facts involved in the case of Smt. Rashmi Wadhwa Vs DCIT, CC-8, New Delhi in ITA No. 5184/Del/2013, which was heard on 18.11.2015, therefore, the same view may be taken for this appeal also. 7. In his rival submissions the ld. DR although supported the orders of the authorities below but could not controvert the aforesaid contention of the ld. Counsel for the assessee. 8. We have considered the submissions of both the parties and carefully g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 aforementioned ITA Nos. 707, 709 and 713 of 2014 of decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six Ays immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income for such AYs will have to be computed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. 38. The present appeals concern AYs, 2002-03, 2005-06 and 2006-07.On the date of the search the said assessments already stood completed. Since no incriminating material was unearthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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