DCIT CC-4(1), CENTRAL RANGE-4, PR.CIT(C)-2, MUMBAI vs. RAJKUMAR SINGH, MUMBAI

This appeal has been filed by the revenue against the order dated 28.03.2018 passed by the Ld. Commissioner of Income Tax (for short ‘the (CIT (A) 52, Mumbai, for the assessment year 2011-12, whereby the Ld. CIT A) has partly allowed the appeal filed by the assessee against the assessment order passed u/s 143 (3) r.w.s. 153C of the Income Tax Act, 1961 (for short the ‘Act’). 3. The revenue has challenged the order of the Ld. CIT (A) on the following effective ground: “On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in holding that total income cannot be assessed/reassessed u/s 153A, if there is no findings of the search and if the assessment were complete on the day of the search.”