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TMI Blog2023 (7) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority or in short Ld. 'FAA') in appeal No. IT/73/GGN/2015-16 & IT/74/GGN/2015-16 respectively arising out of an appeal before it against the order dated 31.03.2015 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as 'the Act') by the DCIT, Central Circle-II, Faridabad (hereinafter referred as the Ld. AO). As they involve common question they are taken up together for disposal. 2. The residential as well as business/ office premises of M/s. SRS Group of cases were subject to search and seizure operation on 09.05.2012. The assessee who was showing income from business and profession was served notice u/s 153C r.w.s. 153A of the Act on 18.09.2014 and based upon same the assessee was asked to file return of income fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the action of Ld. AO in passing the impugned order without giving adequate opportunity of being heard. 6. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. A.O in making the impugned additions are bad in law and against the facts and circumstances of the case. 7. That the appellant craves the leave to add, alter or amend the grounds of appeal at any stage and all the grounds are without prejudice to each other." 3. Heard and perused the record. 4. On hearing the Ld. AR and DR it comes up that in assessee's own case for A.Y. 2008-09 and 2010-11 ITA no. 7338.Del.2017 and 7346.Del.2017 by order dated 08.09.2020 the additions were deleted by the Co-ordinate Bench primarily for the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Act. 6. The Bench finds the arguments of ld. AR quite sustainable as apparently in the para 3 of the order of ld. AO no such document or evidence is specifically discussed. Furthermore, it comes up that when the assessment orders for A.Y. 2010-11 available at page no. 96 to 98 of the paper book and for A.Y. 2008-09 available at page no. 78 to 80 of the paper book are considered it makes it apparent that Ld. AO has just reproduced the same set of findings in all these assessment orders which being subject matter of appeal before the Tribunal were not sustained by order dated 08.09.2020. 7. Thus, the Bench is of considered opinion that the jurisdiction to complete assessment u/s 153A(1)(b) r.w.s. 143(3) of the Act was exercised in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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