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TMI Blog2020 (9) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of law proposed by the Revenue are squarely covered by the aforesaid judgment. - ITA Nos. 4262 to 4265/Del/2016 - - - Dated:- 5-9-2020 - SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER For the Assessee : Shri Ved Jain, CA For the Revenue : Smt. Naina Soin Kapil, Sr. DR ORDER PER R.K. PANDA, AM: The above batch of appeals filed by the Revenue are directed against the separate orders dated 16th May, 2016 of the CIT(A)-30, New Delhi, relating to assessment years 2007-08 to 2010-11 respectively. 2. For the sake of convenience, all these appeals were heard together and are being disposed of by this common order. 3. First we take up ITA No.4262/Del/2016 as the lead case. Facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the CIT(A), the Revenue is in appeal before the tribunal by raising the following grounds:- (a) On the facts and in the circumstances of the case, the Ld. CIT(A) had erred in law and on facts in directing the AO to delete addition made on account of Client Code Modification. (b) On the facts and in the circumstances of the case, the Ld.CIT(A) had erred in law and on facts by relying on the decision in the case of Sh. Kabul Chawala by the jurisdictional High Court which has not been accepted by the department and SLP against the same has been filed before Hon ble Supreme Court. (c) On the facts and in the circumstances of the case, the Ld.CIT(A) haderred in law and on facts in arriving at the conclusion that the words t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch u/s 153A of the Act has observed as under:- 7.3 I have carefully considered assessment order, written submission and oral arguments of Ld. AR. The objections/arguments of the appellant are discussed as under:- (i) In the search action, which took place on 30.3.2012, it is submitted by the appellant that no incriminating material was found and also no assessment was abated. It is further submitted that the additions of ₹ 14,97,67,447/-, made vide assessment u/s 153A, are not based on any seized material, as there is no reference of any seized material in the assessment order. Therefore, it is submitted that alleged additions made by the A.O. are uncalled for. Based on the above facts, it was also submitted by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under:- (i) In the assessment order, the following addition has been made u/s 153A, without referring any incriminating document found during search and seizure action u/s 132 on 30.3.2012: (a) Client Code Modification : ₹ 14,97,45,205/- Therefore, it is submitted by the appellant that in absence of any incriminating document, no addition can be made u/s 153A, when the assessment of this year, is not abated. (ii) As, I have already held (supra), while deciding in ground no. 6 to 11, that no addition can be made in the assessment order u/s l53A, since no incriminating document was found during search action u/s 132 and also assessment was not abated, in view of the ratio laid down in the decision of the Hon'ble Jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment is in question in other appeals filed by the Revenue in the Supreme Court. Nevertheless, the Court is informed that there has been no stay of the operation of the judgment of this Court in Commissioner of Income-tax (Central)-lll v Kabul Chawla (supra). 6. Since the ITAT has followed the decision of this Court in Commissioner of Income-tax (Central)-lll v Kabul Chawla (supra), which holds good as of date and has not been stayed by the Supreme Court, this Court sees no reason to interfere with the impugned order of the ITAT. 7. No substantial question of law arises in the present appeal and the same is accordingly dismissed. 9. Since, admittedly, in the instant case, the addition is not based on any incriminating material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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