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TMI Blog2018 (4) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Commissioner and ITAT had granted relief against which the Revenue appealed to the High Court under Section 260A of the Act and that was rejected, in 2011 - Decided in favour of assessee. - ITA 984/2017 & CM APPL. 41103-41104/2017, ITA 114/2018 & CM APPL. 4010-4012/2018, ITA 94/2018 & CM APPL. 3491-3493/2018, ITA 1029/2017 & CM APPL. 42233-42234/2017, - - - Dated:- 12-3-2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Present: Mr. Ashok K. Manchanda, Sr. Standing Counsel with Mr. Anand K. Chaudhuri, Adv. for Revenue. Mr. Sudesh Garg, Adv. for respondent. O R D E R The following question of law was framed by this Court for all these appeals: Did the ITAT fall into error in directing the deletions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the date of initiation of the search u/s 132 shall abate. It is seen that in assessee s case search action was initiated and assessments u/s 153A were framed for different assessment years making various additions. It is assessee s claim that the addition was not tenable as the regular/original return had been filed wherein the particulars relating to the addition has been disclosed and the same had been added by the AO in the assessment made u/s 143 (3) of the Act. It is also seen that the assessee had preferred an appeal before the Ld. CIT (A) who had deleted these additions and on further appeal by the Department, ITAT Agra Bench had also upheld the CIT (A) s order in ITA Nos. 142 and 153/Agr/2008. Subsequently, revenue s appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards the assessee. The Hon ble Delhi High Court in the case of CIT vs. Kabul Chawla in ITA No. 707/2014 dated 28/08/2015 has examined thread bare the provisions of section 153A and has summarized the legal position by holding as under: xxxx xxxx xxxx xxxx This Court also notices that by a separate order made earlier ( Principal Commissioner of Income Tax v. Ranjana Garg, ITA 257-258/2017 decided on 01.05.2017 ), the question of law was sought to be urged by the Revenue in respect of the same common impugned order which is involved in the present case i.e. order dated 19.10.2016. The appeals before this Court related to ITA No.2083 2833/Del/2012. This Court was of the opinion that the decision in Commissioner of Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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