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TMI Blog2020 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... de has been deleted by the Tribunal, the addition made on the basis of those documents in the case of the assessee cannot survive. Accordingly, we delete the additions in assessment years 2009-10 and 2010-11 respectively. The grounds of both the appeals of the assessee are accordingly allowed. - ITA Nos.3605 & 3606/Del./2016 (Assessment Years: 2009-10 & 2010-11) - - - Dated:- 27-8-2020 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Appellant by Shri Ved Jain, CA Respondent by Shri Jagdish Singh Dahiya, Sr. DR ORDER PER O.P. KANT, AM: These two appeals by the assessee are directed against a common order dated 29/03/2016 passed by the learned CIT(Appeals)-I, Gurgaon [in short th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be reopened u/s 147 of the IT Act, hence the assessment order passed u/s 143(3), r.w.s. 147 is bad in law, as the assessment is framed consequent to search proceedings cannot be reopened u/s 147, but, assessment can be done only u/s 153A read with sec 153C of the Act. 2. That learned CIT (A) has erred in confirming the action of the AO for issue of notice U/s 148 of the Income Tax Act, when the reasons are not as per law. 3. That learned CIT (A) has erred in confirming the addition of ₹ 3 Lacs when no such amount have been received 4. That the appellant craves leave to add delete or modify any ground of appeal before the same is heard or disposed off. 3. The assessee filed an application for condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee, an individual, during relevant period of assessment year 2009-10 and 2010-11 was working as Chief Operating Officer with a company, namely, M/s Modern Dairy Ltd. A search and seizure operation was carried out by the Income-Tax Department at the premises of M/s Modern Dairy Group of the cases, wherein certain documents pertaining to the assessee were found and seized. According to the Assessing Officer, in the document marked as A-1 (pages 63-71) certain entries of salary paid to Sh. A K Agrawal (the assessee) and two other persons were noted, which were not recorded in the books of accounts of M/s Modern Dairies Ltd. The Assessing Officer of M/s Modern Dairies Ltd. made addition of ₹ 19,63,000/- ₹ 7,50,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pertain to salary of the appellant but stated that this was a proposal/request. The Assessing Officer has also dealt with the argument in this regard to come to conclusion that proposal are more formal than on lose slips. The paper seized are not dumb documents and has been correctly appreciated by the Assessing Officer. The ground of appeal is dismissed. 5. Before us, both the parties appeared through videoconferencing facility. The Learned Counsel also filed a paper-book and other documents electronically. 6. The Learned Counsel of the assessee submitted that in the instant case, the assessment has been reopened on the basis of the documents found from the premises of M/s Modern Dairy Ltd. and the addition made in the case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tements given by Sh. K.K.Goel during search proceeding and also of Shri. A.K. Aggarwal and Shri. P.K. Jain during the assessment proceedings. Nowhere in the statements the matter of amount being received in cash has been established by the Revenue. In all the three statements, it was categorically said that there were request for hike in salary. Under these circumstances there is no need for a cross examination by the assessee also where as the Ld. CIT (A) has observed that cross examination was declined by the assessee. Nowhere the Revenue could prove or establish that this amount represents the cash paid or any evidence that the amount have been received by the recipients. The Ld. CIT was also not sure where the amount have been paid or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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