Question And Answer
Subject: Whether assessment proceedings abated and addition can be made only on the basis of incriminating documents found in the course of search proceedings ?
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Date: May 16, 2021
Query asked by CA MANOJ KUMAR

Dear Sir,

My query is as follows:

If a search on a person took place on 30.09.2015

Return for assessment year 2014-15 filed on 30.09.2015

Last date for issuing notice under section 143(2) is 30.09.2015

Whether we can say, proceeding  for A.Y. 2014-15 is unabated proceedings or not

Whether the plea that addition can be made only on the basis of search document can be taken for A.Y. 2014-15



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As per proviso to section 143(2) of the Income tax Act, 1961, no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.

Since the return is filed on September 30, 2015; scrutiny can be initiated until September 30, 2016.
The last date for issuance of Notice is not September 30, 2015 as mentioned in the question.

The proceedings will not abate.

Yes, the assessee can always take the ground that addition can be made only on the basis of incriminating evidence.

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