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TMI Blog2023 (5) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. [ 2016 (7) TMI 911 - GUJARAT HIGH COURT] - No substantial question of law. X X X X Extracts X X X X X X X X Extracts X X X X ..... itions have to be confined to the incriminating material found during the course of search u/s 132(1) of the Act, even though, there is no such stipulation in Sec. 153A of the Act ? (v) Whether the Hon'ble Tribunal has erred in law and on facts in upholding the order of the CIT(A) on the issue of deletion of the addition made on account of dis-allowance of transportation expenses of Rs. 80,00,000/- during the assessment u/s 153A of the Act by holding that additions have to be confined to the incriminating material found during the course of search u/s 132(1) of the Act, even though, there is no such stipulation in Section 153A of the Act ? (vi) Whether the Hon'ble Tribunal has erred in law and on facts in upholding the order of the CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 23.11.2022 dismissed the appeal of the Revenue against the aforementioned order of Commissioner of Income Tax (Appeals). 4. While learned advocate for the appellant took the court through the order impugned in the appeal to make various submissions to assail the same and to submit that the aforesaid substantial questions of law arise, in course of the hearing, however, learned advocate fairly conceded that the issue represented in the substantial questions of law is answered by the supreme court in Principal Commissioner of Income Tax, Central-3 vs. Abhisar Buildwell P. Ltd. being Civil Appeal No. 6580 of 2021 and other group of appeals decided on 24th April, 2023. They were the group of appeals filed by the Revenue as well as the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axmann.com 412 (Delhi)], which were in favour of the assessee. The supreme court held that no addition can be made in respect of completed/ unabated assessment in absence of any incriminating material. 4.3 The supreme court observed in Abhisar Buildwell P. Ltd. (supra) thus, "….The lead judgment is by the Delhi High Court in the case of Kabul Chawla (supra), which has been subsequently followed and approved by the other High Courts, referred to hereinabove. One another lead judgment on the issue is the decision of the Gujarat High Court in the case of Saumya Construction (supra), which has been followed by the Gujarat High Court in the subsequent decisions, referred to hereinabove. Only the Allahabad High Court in the case of Pr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sclosed 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 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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