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TMI Blog2020 (1) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... ? - HELD THAT:- In the case of Commissioner of Income-tax Vs. SKS Ispat Power Ltd [ 2017 (7) TMI 813 - BOMBAY HIGH COURT] wherein this Court had dismissed the appeal of the revenue on the same question of law. Section 153A cannot be a tool to have a second inning of assessment either to the Revenue or the assessee. Even in the case of Gurinder Singh Bawa [ 2015 (10) TMI 1761 - BOMBAY HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order dated 31.8.2016 passed by the Income Tax Appellate Tribunal, Mumbai Bench A , Mumbai in Income Tax Appeal No. 9225/MUM/2010 for the assessment year 2004-05. 3. The appeal has been preferred on the following proposed substantial question of law:- Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding that the additions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Ltd (supra) reads as under:- 5. We have considered the arguments canvassed by the learned counsel for the respective parties. On perusal of Section 153A of the Act, it is manifest that it does not make any distinction between assessment conducted under Section 143(1) and 143(3). This Court had occasion to consider the scope of Section 153A of the Act in the case of Gurinder Singh Bawa and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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