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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 ..... Ajit Korde, Adv. For the Revenue : Sh. J.K. Mishra, CIT DR ORDER PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee against common order dated 13.03.2015, passed by the Ld. CIT (Appeals)-30, New Delhi for the quantum of assessment passed u/s 153A/143(3) of the Act for the AYs 2007-08, 2008-09 & 2009-10 respectively. Since common issues are involved in all the appeals, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earch and seizure operation no incriminating material was found qua the additions made in impugned assessment order i.e. relating to advertising, publicity, sales promotion and 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the validity of additions made within the scope of assessment framed u/s 153A/143(3) of the Act as per the law laid down by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (2013) 352 ITR 493 (Del) & Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441(SC). Since the additional ground is purely a legal ground and goes to the very root of the matter, therefore, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned orders. 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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