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TMI Blog2023 (4) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... during the search action. AO cannot disturb the assessment order or reassessment order which has attained finality, unless the material gathered in the course of proceedings u/s 153A of the Act establishes that relief granted under the final assessment/reassessment was contrary to the fact unearthed during the course of 153A proceedings. Contention of the ld. DR that any material, which was already in possession of the Department before search, is to be treated as incriminating material is concerned has no merits. A perusal of the assessment orders show that the Assessing Officer has not mentioned in the assessment record of any such material in the case of the assessee which may be constituted as incriminating material. Department has othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essments were framed for six assessment years prior to the date of search u/s 153A of the Act and impugned additions were made. The Ld. CIT(A) confirmed the additions vide separate impugned orders all dated 30.11.2022 passed in assessee's appeals relating to assessment years 2011-12, 2012-13 & 2013-14. The assessee, thus, has come in appeals before us. 4. At the outset, the ld. counsel for the assessee has submitted that no incriminating material was found during the search action and that as per the settled law, in the case of completed assessments, (not abated) on the date of search, in the absence of any incriminating material found during the search action, no additions can be made in an assessment framed u/s 153A of the Act of Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal CIT Vs. Meeta Gutgutia Prop M/s Ferns 'N' Petals", ITA 306/2017 and others decided vide order dated 25.5.2017 wherein the Hon'ble High Courts have been unanimous to hold that in relation to the assessments which have already been concluded, the AO is precluded from making additions on any other issue except relating or concerning to the incriminating material found during the search action. The Assessing Officer cannot disturb the assessment order or reassessment order which has attained finality, unless the material gathered in the course of proceedings u/s 153A of the Act establishes that relief granted under the final assessment/reassessment was contrary to the fact unearthed during the course of 153A proceedings. 7. So far as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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