2022 (11) TMI 628

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..... terials had been found and seized at the time of search, no addition could be made under Section 153A of the Act as the cases of the Respondents were of non-abated assessment. Though the issue involved in Kabul Chawla [ 2015 (9) TMI 80 - DELHI HIGH COURT] has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. No substantial question of law arises.
HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Appellant Through: Mr. Sanjay Kumar, Senior Standing Counsel for Revenue. Respondent Through: None. J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeals have been filed challenging the common Order dated 15th July, 2021 .....

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..... to these years , ·we also do not find any material referred in the assessment order, the learned CIT DR also could not show us any incriminating material for all these years, therefore as these are the concluded assessment years, which could have been disturbed only if there is any incriminating material found during the course of search, we also find that the issue is squarely covered by the decision of the honourable Delhi High Court in case of CIT V Kabul Chawla [2015) 61 taxmann.com 412 (Delhi)/[2015) 234 Taxman ·300 ·(Delhi)/[2016], 380 ITR 573 (Delhi)/[2015) 281 CTR 45 (Delhi). Therefore we uphold the order of the learned CIT - A deleting all the additions for all these years i.e. assessment vear 2008-09 to asses .....

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..... 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 nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 're .....

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