{"id":61750,"date":"2026-07-04T10:23:41","date_gmt":"2026-07-04T04:53:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-amr-india-ltd-2025-235-ttj-397-hydtrib\/"},"modified":"2026-07-04T10:23:41","modified_gmt":"2026-07-04T04:53:41","slug":"acit-v-amr-india-ltd-2025-235-ttj-397-hydtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-amr-india-ltd-2025-235-ttj-397-hydtrib\/","title":{"rendered":"ACIT v. AMR India Ltd. (2025) 235 TTJ 397 (Hyd)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that since the time-limit was available for issue of notice under s. 143(2) as on the date of the search, i.e., 2nd May, 2018, the assessment for the asst. yr. 2017-18 stood abated in terms of first proviso to s. 153A and consequently, the AO had the power to assess\/reassess the total income, including undisclosed income, if any, found as a result of the search. Assessee having initially not filed cross-objections under bona fide belief that once relief has been granted by the CIT(A), there is no necessity for filing cross-objection on other issues which have been decided against the assessee and later filed the cross-objections acting on the advice of its counsel, the reasons cited by the assessee for the delay appear to be bona fide and reasonable, and therefore, the delay of 205 days in filing the cross-objections is condoned, and the cross-objections are admitted for adjudication. Assessee having furnished all the evidences including relevant work order, tax invoice and delivery challans of old machinery purchased from Pardeep Kumar Babulal &amp; Co (PKB &amp; Co.)\u00a0 \u00a0and also filed relevant bank statement to prove the payment through proper banking channel, impugned additions made towards disallowance of depreciation on plant and machinery solely by relying upon the statement of Kewal Chand Jain who is controlling PKB &amp; Co. that he is providing accommodation entries in the form of bogus bills cannot be sustained, more so as the AO has not provided the statement of said KJ to the assessee for his comments and cross-examination. Assessee having filed the sub-contract agreements relating to the work, work orders, bills submitted by the sub-contractors and made payments to the subcontractors by cheques after deducting TDS as per law, the addition made by the AO on the basis of enquiry conducted on two sub-contractors and the statement recorded from an employee of the assessee cannot be sustained, more so as the AO has not given the enquiry report to the assessee for his comments and rebuttal. (AY. 2017-18 &amp; 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Incriminating material-Time limit for issue of notice u\/s 143(2) as on date of search has not expired-The Assessing Officer had power to assessee \/ re assess the total income including undisclosed income-Appellate Tribunal-Cross objection-Delay of 205 days was condoned-Undisclosed income-Accommodation entries-Addition cannot be made without providing the statement and an opportunity of cross examination-Sub contractor-No opportunity of cross examination-Addition was deleted. [S. 132, 143(2), 254(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61750","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g3Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61750"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61750\/revisions"}],"predecessor-version":[{"id":61751,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61750\/revisions\/61751"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}