M/S CONSUMER PACKAGING SERVICES PVT. LTD,NAGPUR vs. A.C.I.T. CIRCLE-2, NAGPUR

ITA 403/NAG/2014Status: DisposedITAT Nagpur29 March 2019AY 2007-085 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that for a non-abated assessment, additions can only be made with supporting seized material. Since no such material was found linking to the addition, the assessee's appeal on this legal issue was allowed.

What were the facts?

The assessee filed six appeals against common orders of the CIT(A) for assessment years 2003-04 to 2008-09. The assessment was completed under section 143(3) r.w.s. 147, and a disallowance under section 80IB was made without any seized material directly linking to it.

What were the issues?

Whether an addition made during a non-abated assessment under section 143(3) r.w.s. 147 is sustainable without any seized or incriminating material directly linking to the addition.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 80IB,Section 131,Section 139

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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

For Appellant: Shri C. J. Thakar, Adv. &, Shri S. C. Thakar, Adv
Hearing: 27.03.2019Pronounced: 29.03.2019

PER BENCH : There are six appeals under consideration. All these six appeals are filed by the assessee against the common orders of CIT(A)- I, Nagpur dated 28.05.2014 for the different assessment years i.e. Assessment Years 2003-04 to 2008–09 respectively. Since the facts heard together and are being disposed of by this composite order.

2.

Since the facts, issues and arguments are common in all these six appeals, therefore, the appeal in ITA No.399/NAG/2014

The order continues below.

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