M/S. EXCEL INFOTECH LTD.,NEW DELHI vs. DCIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that even without incriminating material for the assessment year, additions made in the original assessment must be repeated in the Section 153A assessment. Since the Section 14A disallowance was part of the original assessment, it was upheld.
What were the facts?
The assessee, part of the Amtek group, was subjected to a search under Section 132 of the Income Tax Act. The assessment was completed under Section 153A, repeating the income from the original assessment under Section 143(3), including a disallowance under Section 14A.
What were the issues?
Whether additions made in a completed assessment must be repeated in a Section 153A assessment when no incriminating material is found for the assessment year. Whether a Section 14A disallowance from the original assessment is sustainable in a Section 153A assessment.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI
Before: SHRI R.S. SYAL & MS SUCHITRA KAMBLE
Date of Hearing : 26.02.2018 Date of Pronouncement : 27.02.2018 ORDER PER R.S. SYAL, VP: This appeal filed by the assessee is directed against the order passed by the CIT(A) on 28.11.2014 in relation to the assessment year 2007-08.
Briefly stated, the facts of the case are that the assessee group, namely, Amtek group of cases, was subjected to a search u/s 132 of the Act. The assessee was also covered u/s 132(1) of the Act, being a group company. The assessment was completed u/s 153A read with section 143(3) of the Act in which total income was computed at Rs.98,55,810/-, being, the same amount of income already assessed in the assessment order passed u/s 143(3) of the Act. The ld. CIT(A) upheld the disallowance u/s 14A of the Act.
We have both the sides and perused the relevant material on record. It is observed that the income originally assessed u/s 143(3), including the disallowance u/s 14A of the Act, has been repeated in the instant assessment. Even though no incriminating material relevant to the assessment year under consideration was found, still, the addition made in the original assessment order has to be necessarily repeated. It is so for the reason that for the years for which no incriminating material is found and those are the cases of completed assessments, the income as per the original assessment order stands incorporated in the assessment order u/s 153A of the Act. As the impugned disallowance u/s 14A was also made in the 2
143(3), we see no reason to interfere with the same. The impugned order is, therefore, upheld.
In the result, the appeal of the assessee is dismissed.
The order pronounced in the open court on 27.02.2018.
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