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TMI Blog2018 (1) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... suing notice under Section 143(2), cannot be reopened. Hence, this Tribunal is of the considered opinion that in the absence of any material found during the course of search operation, there cannot be any assessment for the block period under Section 153A of the Act. Hence, the CIT(Appeals) has rightly deleted the addition made by the Assessing Officer. - Decided in favour of assessee - ITA Nos.989, 990, 991 & 992/Mds/2016 And C.O. Nos.95, 96, 97 & 98/Mds/2016 - - - Dated:- 30-11-2017 - Shri N.R.S. Ganesan, Judicial Member And Shri S. Jayaraman, Accountant Member For the Appellant : Shri S. Bharath, CIT For the Respondent : Ms. Jharna B. Harilal, CA ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: All the appeals fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to the Ld. D.R., initiation of proceeding under Section 153A of the Act was on the basis of search conducted under Section 132 of the Act, therefore, it does not depend upon any incriminating material found during the course of search operation. According to the Ld. D.R., the Assessing Officer shall assess or re-assess the total income in respect of each assessment year falling within six assessment years. On a query from the Bench whether the assessee filed return of income earlier and time limit for issuing notice under Section 143(2) of the Act expired on the date of search? The Ld. D.R. very fairly submitted that the assessee filed return for all the assessment years under consideration and time limit under Section 143(2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears. Therefore, according to the Ld. representative, there cannot be any assessment under Section 153A of the Act, hence, the CIT(Appeals) has rightly deleted the addition. 5. We have considered the rival submissions on either side and perused the relevant material available on record. The only issue arises for consideration is can the Assessing Officer make addition in the proceeding under Section 153A of the Act in the absence of material found during the course of search operation? We have carefully gone through the provisions of Section 153A of the Act. Section 153A of the Act clearly says that in case assessment proceeding was pending on the basis of the return filed earlier on the date of search, the same shall stand abated and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed. 7. Now coming to the cross-objections filed by the assessee. The assessee filed the cross-objections only to support the order of the CIT(Appeals). This Tribunal is of the considered opinion that for supporting the order of the CIT(Appeals), there is no need for filing any cross-objection. Hence the cross-objections filed by the assessee become infructuous. Accordingly, the same are dismissed. 8. In the result, all the appeals filed by the Revenue and all the cross-objections filed by the assessee stand dismissed. Order pronounced on 30th November, 2017 at Chennai. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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