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TMI Blog2022 (4) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... CM APPL. 19379/2022, ITA 98/2022 & CM APPL. 19380/2022, ITA 99/2022 & CM APPL. 19381/2022, ITA 100/2022 & CM APPL. 19383/2022 - - - Income Tax - Assessment u/s 153A - addition based on seized material or not? - competency of AO to consider all the material that is available on record - as per revenue ITAT erred in deleting the additions made by AO relying upon the judgment of this Court in the case of CIT Vs. Kabul Chawla, [ 2015 (9) TMI 80 - DELHI HIGH COURT] as he states that the Revenue has not accepted the judgment of Kabul Chawla (supra) and has preferred an appeal against the same in the Supreme Court - HELD THAT:- This Court is of the opinion that the questions of law raised in present appeals have been settled by earlier Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19401/2022, ITA 118/2022, CM APPL. 19402/2022, ITA 119/2022, CM APPL. 19403/2022, ITA 120/2022, CM APPL. 19404/2022, ITA 121/2022, CM APPL. 19405/2022, ITA 122/2022, CM APPL. 19406/2022, ITA 123/2022, CM APPL. 19407/2022 Hon'ble Mr. Justice Manmohan And Hon'ble Mr. Justice Dinesh Kumar Sharma For the Appellant : Mr.Sanjay Kumar with Ms. Easha Kadian, Advocates For the Respondents : Mr. Gautam Jain with Mr. Piyush Kumar Kamal, Advocates. ORDER 1. Present Appeals have been filed challenging the Order dated 27th April, 2020 passed by the Income Tax Appellate Tribunal ( ITAT ). 2. Learned Counsel for the Appellant states that the ITAT erred in deleting the additions made by assessing officer relying upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of each of the six AYs in which both the disclosed and the undisclosed 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' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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