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TMI Blog2020 (10) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... it is a well established jurisprudence that in the case of unabated assessment which had attained finality on the date of search, no addition can be made unless any incriminating material or evidence has been found during search qua that addition and for that particular assessment year. Admittedly, no such incriminating material or evidence has been found on such disallowance/addition during the course of search and, therefore, following the ratio laid down in CIT Vs. Kabul Chawla [ 2015 (9) TMI 80 - DELHI HIGH COURT] Pr. CIT Vs. Meeta Gutgutia (2018) [ 2017 (5) TMI 1224 - DELHI HIGH COURT] the additions are deleted. - Decided in favour of assessee. - I.T.A Nos.5163 to 5165/Del/2015 - - - Dated:- 27-5-2020 - Shri Amit Shukla, Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowance u/s 40(a)(i) on account of other marketing expenses. On the date of search the assessments for the AYs 2007-08, 2008-09 2009-10 had attained finality and were not pending on the date of search and, therefore, in terms of second proviso to section 153A of the Act, the assessment for these assessment years have to be treated as unabated. Now it is a well settled law especially in the jurisdiction of Hon ble Delhi High Court that in case of unabated assessment no addition can be made without any incriminating material or evidence found during the course of search. Therefore, these additions need to be deleted. 4. On the other hand, Ld. CIT DR submitted that the legal ground raised in additional ground was not raised eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The addition has been made on the ground that incurring of such expenditure is for enduring benefit and not revenue expenditure or the assessee has not deducted tax at source of discounts and incentives given. Now it is a well established jurisprudence that in the case of unabated assessment which had attained finality on the date of search, no addition can be made unless any incriminating material or evidence has been found during search qua that addition and for that particular assessment year. Admittedly, no such incriminating material or evidence has been found on such disallowance/addition during the course of search and, therefore, following the ratio laid down in the judgment of Hon ble Delhi High Court in the case of CIT Vs. Kabul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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