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6.2 It is a fact not disputed that there was no specific incriminating material found during the course of search indicating any undisclosed income for the AY under consideration. The Assessing Officer while making the assessment order has basically referred to a seized document "pages 144 to 150 of Annexure AI AMRCL/02 found and seized during the course of search, which has been formed as a part of the assessment order. I have gone through the same and I find that the said seized papers relating to certain accounting adjustments for the year 2008. The Assessing Officer has also referred to a tabular statement which forms part of the Asst. order as Annexure-II. However, the said tabular statement giving a list of different persons is undated and unsigned. The Assessing Officer has not given any specific finding that any of the entries in the tabular statement as in Annexure-II of the asst. order is for the year 2003-04. The asst. order indicates that the additions have been made basically relying on the, findings of the post- search investigations for the AYs 08-09, 09-10 etc. 6.3 It is also not disputed that the assessment for the AY under consideration was earlier completed u/s 143(3) of the I.T.Act vide order dated 28.11.2005. In the said order dated the Assessing Officer has clearly mentioned that the AR of the assessee had filed the information called for from time to time. After examining the details, the then Assessing Officer has completed the assessments u/s 143(3) and had even made certain disallowances of expenditure debited to P&L A/e. Thus, it cannot be said that the appellant had not maintained any books of accounts since the same was examined by the department during the earlier assessment ITA Nos. 1828 to 1831/Hyd/2012 & C.Os. 06 to 09/Hyd/2013 M/s AMR India Ltd.