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TMI Blog2020 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the proceedings u/s 153A of the Act establish that the relief's granted in the final assessment/reassessment were contrary to the facts coming during the course of Section 153A proceedings. Tribunal noticed that there was no record to indicate that any material was unearthed during the course of Section 153A proceedings and in such circumstances, the Assessing Officer, while passing the order under Section 153A read with Section 143(3) of the Act, 1961 could not have disturbed the assessment order. See Shri Rajnibhai Jivraj Desai [ 2020 (3) TMI 495 - ITAT AHMEDABAD] - No substantial question of law. - R/Tax Appeal No. 216 of 2020 - - - Dated:- 18-9-2020 - The Chief Justice Mr. Vikram Nath And Mr. Justice J.B. Pardiwala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above. Therefore respectfully following the same and to maintain parity wit the findings, we allow the technical ground raised by the assessee in his favour without going into the merit of the case. 5. We shall now look into the findings recorded by the Tribunal in ITA No. 104/AHD/2017 in the case of Shri Rajnibhai Jivraj Desai. The findings recorded are as under:- 9. We have perused the case record, analyzed the facts and circumstances of the case and heard the rival contentions. We find that it would be necessary to address the preliminary issue, whether assessment could be framed u/s 153A of the Act in respect of concluded proceedings without the existence of any incriminating materials found during the course of the sear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. 14. That for the reasons stated above and on basis of various judicial pronouncements, we hold that the impugned addition for the Assessment year under consideration which was unabated/concluded assessment as on date of search cannot be made in the search assessments in the absence of any incriminating material found in the course of search and acordingly the impugned addition is directed to be deleted. Since the legal issues are addressed, we refrain to give our findings on merits of additions under the provisions of the Act. Accordingly, the ground raised by the assessee is allowed. 6. Thus, having regard to the materials on record, the Tribunal is right in holding that once it is held that the assessment has attained finali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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