C/Taxap/663/2018 Order v. M.r. Shah, J

C/TAXAP/663/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 663 of 2018With R/TAX APPEAL NO. 664 of 2018With R/TAX APPEAL NO. 674 of 2018 =============================================PRINCIPAL COMMISSIONER OF INCOME TAX-4VersusSIWANA AGRI MARKETING LTD ============================================= Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1 =============================================CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE A.Y. KOGJE Date : 27/06/2018ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. As common question of law and facts arise in this group of appeals and as such is with respect to same assessee but with respect to different assessment years and arising out of the impugned common judgment and order passed by the learned Tribunal, all these appeals are decided and disposed of together by this common order. 2.0.Tax Appeal No. 663 of 2018 arising out of the impugned common judgment and order passed by the learned Tribunal passed in IT(SS) A No.138/AHD/2015 for AY 2008-09, by which, the learned Tribunal has allowed the said appeal preferred by the assessee and has quashed and set aside the proceedings made under Section 153(C) of the Income Tax Act. 2.1. Tax Appeal No. 664 of 2018 arising out of the impugned common judgment and order passed by the learned Tribunal passed in T(SS) A No.137/AHD/2015 for AY 2006-07, by which also, the learned Tribunal has allowed the appeal preferred by the assessee and has quashed and set aside the proceedings made under Section 153(c) of the Income Tax Act. 2.2. Tax Appeal No. 674 of 2018 arising out of the impugned common judgment and order passed by the learned Tribunal passed in T(SS) A No.139/AHD/2015 for AY 2009-10, by which, the learned Tribunal has allowed the said appeal preferred by the assessee and has quashed and set aside the proceedings made under Section 153(c) of the Income Tax Act. 3.0.Heard Ms. Bhatt, learned counsel for the Revenue at length. Assessment proceedings under Section 153(C) of the Income Tax Act were initiated against the common assessee on the basis of search carried out in the case of one Ridhi Siddhi Group Cases. The assessments were finalized which came to be confirmed by the learned CIT(A) however on further appeals the proceedings under Section 153(C) have been quashed on the ground that as no incriminating material or evidence belonging to the assessee was detected as a result of search and therefore, the proceedings under Section 153(c) could not have been initiated in the case of assessee, the learned Tribunal relying upon the decision of this Court in the case of CIT vs. Saumya Constructions Pvt Ltd reported in 380 ITR 429 has set aside the proceedings under Section 153(C).Mrs. Bhatt, learned counsel for the Revenue is not in a position to point out anything contrary to the factual matrix recorded by the learned Tribunal. She is not in a position to point out anything contrary to the findings recorded by the learned Tribunal that the additions were made without reference to incriminating material found as a result of search operations. Issue involved in the present appeal is squarely covered against the Revenue as per the decision of this Court in the case of Saumya Constructions Pvt Ltd (supra). Under the circumstances, no substantial question of law arise in the present appeals as proposed by the Revenue. Under the circumstances, all these appeals deserve to be dismissed and are accordingly dismissed. (M.R. SHAH, J) KAUSHIK J. RATHOD (A.Y. KOGJE, J)