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TMI Blog2013 (4) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... nly issue in this appeal of assessee is against reassessment framed u/s. 153A/143(3) of the Act dated 31.12.2009. For this, assessee has raised following three grounds: 1. The orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad in law. 2. On the facts and in the circumstances of the case, the learned A.O. erred in making an illegal assessment u/s 153A/143(3) of the Income Tax Act, 1961, on 31.12.2009, without using any material found out during the search and the CIT(A) erred in confirming the same. 3. On the facts and in the circumstances of the case, the learned CIT(A) erred in confirming the action of the A.O. in making a duplicate assessment u/s 153A/143(3) of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. During the course of hearing Ld. counsel for the assessee Shri S. K. Tulsiyan argued that the same additions, which was originally made u/s. 143(3) of the Act, cannot be repeated while framing reassessment u/s. 153A of the Act. Now, the only grievance of the assessee is against repetition of income u/s. 153A of the Act, which was originally assessed u/s. 143(3) of the Act at Rs.18,30,597/- and thereafter calculated the tax payable and surcharge and interest accordingly. 5. We have heard rival contentions and gone through facts and circumstances of the case. We find from the assessment framed u/s. 153A r.w.s. 143(3) of the Act dated 13.12.2009 that the AO while computing income of the assessee has only taken into consideration the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the assessee as infructuous as no addition has been made u/s. 153A r.w.s. 143(3) of the Act. CIT(A) observed in para 3 of his order as under: 3. I have carefully considered the fact of the case. There is no merit in the grounds of appeal taken by the appellant. In the case under consideration the A.O. has not made any addition. The income assessed vide order dated 28.12.2006 under section 143(3) has been taken by the AO as income assessed under section 153A/143(3) of the Act. Since no addition has been made in the order under consideration, there is no ground or reason for filing appeal against the order of the A.O. It is a misconception that the A.O. has created a duplicate demand vide order dated 31.12.2009 passed under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of search or unaccounted income found during the course of search has been accounted for by the searched person. In the present case, it is clear from the assessment order, that no undisclosed income or unaccounted income was found during the course of search from the assessee and AO has just repeated the income already assessed u/s. 143(3) of the Act, even though that assessment framed was not abated. It is clear from the assessment order that the AO has taken only the figure assessed u/s. 143(3) of the Act. Assessing Officer, no doubt can take this figure assessed u/s. 143(3) of the Act originally for the purpose of computation of total income into consideration u/s. 153A of the Act but the same is to be reduced for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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