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TMI Blog2021 (9) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ee for both the years holding that the addition has been made by the ld AO in concluded assessment u/s 153A of the Act without any incriminating material found during the course of search. 2. The revenue has raised the following grounds of appeal in ITA No. 5536/Del/5536:- "1. The order of the Ld.CIT(A) is not correct in law and facts. 2. On the facts and circumstances of the case, the Ld.CIT(A) has erred in quashing the order u/s 143(3) r.w.s. 153A for assessment year 2009-10. 3. On the facts and circumstances of the case, the Id.CIT(A) has erred in relying on the order of Hon'ble Delhi High Court in case of Sh. Kabul Chawla as Section 153A does not restrict the assessment of incriminating documents." 3. The revenue has raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act on 25.09.2009 wherein, the loss of Rs. 11,18,64,911/- was determined. Thus, the total taxable income u/s 153A of the Act was determined at Rs. 1,45,68,916/-. The ld CIT(A), on appeal filed by the assessee, has held that assessment u/s 153A of the Act for all the above two assessment years were completed assessment year and there is no incriminating material found during the course of search u/s 132 of the Act. Therefore, respectfully following the decision of the Hon'ble Delhi High Court vide para No. 4.2 of his order he deleted the addition on this issue only. Consequently, he did not deal with the merit of the addition. 5. Therefore, revenue aggrieved with the order of the ld CIT(A) has preferred this appeal before us. 6. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade in the order u/s 153A of the Act under consideration are based on survey u/s 133A of the Act conducted by the DDIT(lnv.) Faridabad against the appellant company consequent upon search conducted against Sh. Sanjay Duggal, Sh. Rajneesh Talwar and others on 29.12.2015 (date not available in the assessment order) and the survey report of the DDIT(lnv.) Faridabad. The AO at paras-5.3.2 to 5.36 has discussed the facts relating to the matter and he has observed that "undisclosed income detected by DDIT was Rs. 56,67,894/- arising on account of deposits in the bank account of M/s Alfa India and subsequent debit in the account of family members of Duggal family" which were dummy concerns controlled and managed by Sh. Sanjay Duggal and Sh. Rajnee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well. Ironically, from the 11 pages of assessment order (which include reply of the appellant before the AO at pages-04 to 09) I am unable to find any reference to a single seized material seized during the search against the appellant group cases on 06.05.2014 or that seized during the search against the Duggal and Talwar family on 29.12.2015 or even impounded during the survey u/s 133A of the Act against the appellant (date not available in the assessment order). In fact, except for reference to the survey report of the DDIT(lnv.) (mentioned as Chandigarh at para- 5.1 while at para-1 Faridabad is mentioned) at para-5.1 of the assessment order and the scan copy of the data available in the survey report relevant to FYs 2008-09 to 2013-14 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in all the existing judgments on the matter, some of which have been referred to by the appellant in his submissions. 4.2.4 In view of the facts of the case discussed above and the position of law enunciated by the jurisdictional High Court in the case of Kabul Chawla (supra), CIT (Central)-I Vs Jakson Engineers Ltd. 2015 TIOL 2789 HC DEL IT order dated 07.12.2015 in ITA Nos.910 to 913/2015 and Praveen Kumar Jolly and TJG Holding Pvt. Ltd. vs. Director General Of Income Tax(investigation) Delhi & Others 2016(3) TMI 976-Delhi High Court, and the judgments of the Hon'ble Bombay High Court in CIT vs Continental Warehousing Corporation (374 ITR 645) (2015), (2015) 58 taxmann.com 78 (Bom) and All Cargo Global Logistics Ltd. vs DCIT in ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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