ESS AAR CORPORATE SERVICES LIMITED,KARNAL vs. ACIT, CENTRAL CIRCLE, KARNAL
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
PER SATBEER SINGH GODARA, JM
The instant batch of five appeals pertain to a single assessee herein, namely, M/s. Ess Aar Corporate Services Pvt. Ltd. All other relevant details thereof read as under:
Sl.
No.
Appeal No.
Appellant
Respondent
Order Appealed against
1. 2901/Del/2024
for AY: 2008-09
Ess
Aar
Corporate
ACIT,
Central
Circle, Karnal
CIT(A)-3,
Gurgaon’s order dated 27.05.2024 passed in Assessee by Sh. Ved Jain, Adv.
Sh. Aman Garg, Adv.
Ms. Ishika Dua, CA
Department by Ms. Suman Malik, CIT(DR)
Date of hearing
02.06.2025
Date of pronouncement
02.06.2025
ITA Nos.2901 to 2905/Del/2024
2 | P a g e
Services
Pvt.
Ltd.
case no.
10354/CIT(A)-
3/GGN/2019-20, involving proceedings under Section 143(3) r.w.s. 153A(1)(b) of the Act.
2. 2902/Del/2024
for AY: 2009-10
Ess
Aar
Corporate
Services
Pvt.
Ltd.
ACIT,
Central
Circle, Karnal
CIT(A)-3,
Gurgaon’s order dated 27.05.2024 passed in case no.
10355/2019-20, involving proceedings under Section 153A r.w.s. 143(3) of the Act.
3. 2903/Del/2024
for AY: 2010-11
Ess
Aar
Corporate
Services
Pvt.
Ltd.
ACIT,
Central
Circle, Karnal
CIT(A)-3,
Gurgaon’s order dated 27.05.2024 passed in case no.
10356/2019-20, involving proceedings under section 143(3) r.w.s.
153A(1)(b) of the Act.
4. 2904/Del/2024
for AY: 2011-12
Ess
Aar
Corporate
Services
Pvt.
Ltd.
ACIT,
Central
Circle, Karnal
CIT(A)-3,
Gurgaon’s order dated 27.05.2024 passed in case no.
10357/CIT(A)-
3/GGN/2019-20, involving proceedings under section 143(3) r.w.s. 153A(1)(b) of the Act.
5. 2905/Del/2024
for AY: 2012-13
Ess
Aar
Corporate
Services
Pvt.
Ltd.
ACIT,
Central
Circle, Karnal
CIT(A)-3,
Gurgaon’s order dated 27.05.2024 passed in case no.
10358/CIT(A)-
3/GGN/2019-20, involving proceedings under section 143(3) r.w.s. 153A(1)(b) of the Act.
Heard both the parties at length. Case files perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of the impugned section 153A r.w.s. 143(3) assessments itself framed by the learned Assessing Officer on 20.12.2019 in furtherance to the alleged search in question dated 22.01.2018 in M/s. Oswal Group of cases. This is for the precise reason that all these impugned assessment years before us from 2008-09 to 2012-13 involve “unabated” assessments wherein
ITA Nos.2901 to 2905/Del/2024
3 | P a g e any addition in the assessee’s hands ought to be confined to that based on the specific seized incriminating material only. It is in this factual backdrop that the department could hardly dispute the clinching fact that the learned lower authorities have nowhere made it clear in their respective findings that the assessee’s alleged unexplained investments etc. made in its hands, are based on any seized material only. We thus quote PCIT Vs. Abhisar Buildwell Pvt.
Ltd. (2023) 454 ITR 212 (SC) to conclude that the impugned assessments are not sustainable in law once it fails test of validity in the foregoing terms. Ordered accordingly.
4. We wish to make it clear before parting that the assessee has also raised other twin legal issues that it is not a searched entity as per the original search warrant and the learned prescribed authority’s approval under section 153D of the Act also does not satisfy the rigor of law. The same stand rendered academic once we quash the impugned assessments in the foregoing terms.
The assessee’s remaining pleadings on merits herein stand rendered academic.
ITA Nos.2901 to 2905/Del/2024
4 | P a g e
These assessee’s five appeals ITA Nos. 2901, 2902, 2903, 2904 and 2905/Del/2024 are allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 2nd June, 2025 (MANISH AGARWAL) JUDICIAL MEMBER
Dated: 2nd June, 2025. RK/-