orders dated 21-06-2012 under section
143(3) r.w.s. 153A/ C of the Income Tax Act, 1961 (hereinafter ... assessment
was not abated in view of the second proviso to section 153A of the Act.
Once, the assessment was completed and has not abated
years under consideration were completed under section
143(3) read with section 153A of the Act.
4. The first common issue urged by the assessee ... relates to the validity of
assessments done u/s 153A of the Act. The grounds of appeal raised in all the
years are identical
Appeals) grossly erred in holding that the
Assessment Order framed U/s 153A r.w.s. 143(3) of the Income Tax Act, 1961
without ... premises of the assessee on 14/06/2012. The notice under section 153A
of the Act was issued on 07/03/2013 and was duly
search, the ld.AO had issued notice
under section 153A , 153C and 148 of the Income Tax Act as required in the
particular case ... Asstt.Year
2009-10;
(ii) Whether the assessments under section 153A is to be framed strictly
on the basis of incriminating material found during
heard to the
Assessees and assessment orders have been passed under
section 153A of the I.T. Act, 1961. The A.O. in the case
person other than the person"
referred to in section 153A i.e. the person searched, is wide enough to
lead to a notice only ... Association). Various
incriminating documents were found and seized therefrom.
Action u/s 153A has been initiated against, various persons
including M/s Radico Khaitan
search and, therefore,
the AO apart from initiating the proceedings under section 153A in respect of other
assessment years has proposed to reopen the assessment ... learned Assessing
Officer in passing the order u/s 143(3) / 153A of the Income Tax
Act, 1961 which is void ab-initio deserves
without incriminating material. On the
contrary, for making the assessment u/s 153A of the
Act, 1961, the Act does not stipulates any such
conditionality ... Delhi & Others.
132(1) of the Act. Accordingly, notice under section 153A
was issued in different years and, in response to the notice,
return
Subsequent to the
search, the case was centralized and notice u/s 153A of the
I.T.Act was issued to the assessee. In response ... presently under consideration. The
orders u/s 143(3) r.w.s. 153A of the I.T.Act was completed
part of the said group. Thereafter in response to
notice u/s 153A, the assessee filed her return of income declaring total
income ... assessment was completed u/s 143(3) read with section 153A vide
order dated 29.12.2016 wherein the Assessing Officer made an addition
amounting
