BHUPENDRA SINGH RATHORE,JAIPUR vs. ACIT CEN CIR 2, JAIPUR

P a g e | 1 ITA Nos.1351,1352 & 1357/JPR/2025 Bhupendra Singh Rathore IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC” BENCH, JAIPUR BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.1351, 1352 & 1357/JPR/2025 (Assessment Years:2013-14, 2015-16 & 2016-17)

Bhupendra Singh Rathore Vs. ACIT, 101/28, Patel Marg Central Circle 2 Mansarover, Jaipur Jaipur 302020 �थायीलेखासं./जीआइआरसं./PAN/GIR No:AIDPR6209H Appellant .. Respondent

Appellant by : Sh. Ram Choudhary, C.A. & Sh. Rohan Sogani, C.A. Respondent by : Sh. Gaurav Awasthi, JCIT

Date of Hearing 23.03.2026 Date of Pronouncement 19.05.2026 O R D E R The captioned three appeals have been preferred by assessee against the separate orders dated 23.07.2025 of Ld. Commissioner of Income Tax Appeal (hereinafter referred to as “Ld. CIT(A)”) for different assessment years u/s 250 of the Income Tax Act, 1961 (in short “Act”). 2. A search and seizure action was carried out in the case of assessee on 2nd August 2017, pursuant to that, assessment for six assessment years

P a g e | 2 ITA Nos.1351,1352 & 1357/JPR/2025 Bhupendra Singh Rathore from the date of search were reopened and assessments was carried out u/s 153A of the Act. The learned Counsel for the assessee inviting my attention to the impugned assessment orders for the assessment years under consideration has submitted that none of the additions in the impugned assessment orders have been based on any incriminating material found during course of search action. The assessment for the assessment years under consideration stood completed/not abated on the date of search action. The issue is squarely covered by the decision of Hon’ble Supreme Court in the case of CIT Vs. Abhisar Buildwell [2023] 149 taxmann.com 399 [SC] 454 ITR 212 (SC), wherein it has held that in case of completed/non-abated assessments, no addition can be made in an assessment carried out u/s 153A of the Act, in the absence of any incriminating material found during the course of search action. Therefore, the additions pertaining to the captioned assessment years are not sustainable, the same are accordingly, order to be deleted. 3. In the result, all the captioned three appeals of the assessee stand allowed. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 19/05/2026.

Sd/- (Sanjay Garg) Judicial Member Dated 19.05.2026 Mittali, Sr. PS

P a g e | 3 ITA Nos.1351,1352 & 1357/JPR/2025 Bhupendra Singh Rathore Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order,

Asst. Registrar ITAT, Jaipur