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TMI Blog2022 (2) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... HAN HON'BLE MR. JUSTICE NAVIN CHAWLA Appellant Through Mr. Sanjay Kumar, Advocate and Ms. Easha, Advocate Respondent Through Mr. Somil Agarwal, Advocate. J U D G M E N T(Oral) MANMOHAN, J 1. The hearing has been conducted by way of video conferencing. 2. Present appeal has been filed challenging the order dated 29th November, 2018 passed by ITAT in ITA No. 3642/Del/2008 whereby the appeal filed by appellant-Revenue was dismissed. 3. Learned counsel for the appellant states that ITAT erred in deleting the deduction disallowed under Section 80HHC of the Income Tax Act, 1961 [ Act ] which had been confirmed on merit by CIT(A) in Assessee s own case for Assessment Years 2003-04, 2004-05 and 2005-06. She sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he six years previous to the relevant AY in which the search takes place. The AO has the power to assess and reassess the 'total income' of the aforementioned six years in separate assessment orders for each of the six years. In other words there will be only one assessment order in respect of each of the six AYs in which both the disclosed and the undisclosed income would be brought to tax . iv. Although Section 153 A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post-search material or information available with the AO which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been found and/or seized at the time of search. Accordingly, no addition can be made under Section 153A of the Act as the case of respondent is of non-abated assessment. 7. Though some of the judgments of this Court have been challenged and are pending adjudication before the Supreme Court, yet there is no stay of the said judgments till date. 8. Consequently, in view of the judgments of the S upreme Court in Kunhayammed and Others Vs. State of Kerala And Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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