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TMI Blog2022 (3) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to the evidences placed by the assessee. We are inclined to restore the issue to the learned Commissioner (Appeals) for fresh adjudication after due opportunity of being heard to the assessee. Grounds are allowed for statistical purposes. - ITA No. 197/Del/2017 ITA No. 198/Del/2017 ITA No. 199/Del/2017 ITA No. 200/Del/2017 ITA No. 4267/Del/2017 , ITA No. 4268/del/2017 - - - Dated:- 9-3-2022 - SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBERR Appellant by : S/Shri K. Sampath V Rajkumar, Adv. Respondent by : Shri H.K. Chaudhary, CIT DR ORDER PER SAKTIJIT DEY: JUDICIAL MEMBER Captioned appeals by the same assessee, arise out of separate orders of learned Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner (Appeals) did not find merit in the ground raised by the assessee challenging the validity of the assessment order. In so far as the merits of the issue is concerned, learned Commissioner (Appeals) granted partial relief to the assessee on both the additions made by the Assessing Officer. Be that as it may, one more search and seizure operation under Section 132(1) of the Act was carried out in case of the assessee on 07.08.2013. As a consequence of such search and seizure operation, the Assessing Officer again initiated proceedings under Section 153A of the Act and passed orders under Section 143(3) read with Section 153A of the Act repeating the additions made in the earlier assessment orders. Since, no fresh additions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified either by the Assessing Officer or learned first appellate authority, the issues may be restored back to the file of learned Commissioner (Appeals). 5. Learned Departmental Representative submitted, in so far as validity of the Assessment Order is concerned, there cannot be any issue as learned Commissioner (Appeals) has given categorical finding that search warrant was issued in the name of the assessee. Further, he submitted, if assessee s case is that reconciliation of entries in the bank accounts have not been examined, it can be restored back to the first appellate authority. 6. We have considered rival submissions and perused the material on record. The basic grievance of the assessee, as appears from the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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