2018 (10) TMI 1887

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ESAN, J. All the four appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-18, Chennai, dated 29.12.2017 and pertaining to assessment years 2009-10, 2011-12, 2013-14 and 2014-15. Since common issues arise for consideration in these appeals, we heard all these appeals together and disposing of the same by this common order. 2. Let's first t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287. The Ld. D.R. submitted that even though no material was found during the course of search operation, when there was a search, the Assessing Officer was expected to complete the assessment under Section 153A of the Income-tax Act, 1961 (in short 'the Act'). The Ld. D.R. placed her .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earch, i.e. on 20.11.2009, and the search was admittedly on 03.09.2013 and the time limit for issuing notice under Section 143(2) of the Act had expired. 6. We heard Shri K.M. Mohandass, the Ld. representative for the assessee, also. The Ld. representative placed his reliance on the judgment of Apex Court in PCIT v. Meeta Gutgutia (2018) 96 taxmann.com 468 and submitted that the assessment was co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, there was search under Section 132 of the Act on 03.09.2013. On the date of search, the time limit for issuing notice under Section 143(2) of the Act had expired. Therefore, it is obvious that the return filed by the assessee before the date of search was terminated by operation of law. In other words, no assessment proceeding was pending on 03.09.2013 being the date of search. Therefore, this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicable to the facts of the case. In view of this, this Tribunal do not find any reason to interfere with the orders of the lower authority for assessment years 2009-10 and 2011-12 and accordingly the same are confirmed. 9. In the result, all the four appeals filed by the Revenue are dismissed.  Order pronounced in the court on 5th October, 2018 at Chennai.
Case laws, Decisions, Judg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X