Krishna Gopal Saraf Vs ACIT (ITAT Delhi)
These two appeals were filed by Krishna Gopal Saraf before the Income Tax Appellate Tribunal (ITAT), Delhi, against the orders of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 22 April 2017, relating to Assessment Years (AYs) 2013–14 and 2014–15. Since the issues involved were common, both appeals were heard together and decided by a single order.
Appeal for AY 2013–14 (ITA No. 4564/Del/2017)
The assessee raised several grounds, mainly contesting the legality of the search conducted under section 132, the validity of the assessment under section 153A, and the addition of ₹4,55,495 made towards unexplained credit card payments.
Preliminary Grounds
The Tribunal dismissed grounds challenging the validity of the search, holding that such issues are not maintainable before the ITAT. It also dismissed the ground concerning non-issuance of notice under section 143(2), noting that, as per the Delhi High Court decision in Ashok Chadda v. ITO (337 ITR 399), no separate notice is required for a section 153A assessment. The assessment order itself recorded that a notice under section 143(2) had been issued on 18 March 2016.
Facts and Assessment Proceedings
The assessee, a salaried employee working as Marketing Manager at M/s Saarthak Vanijya India Ltd. (SVIL), filed his return declaring income of ₹7,12,630, which was processed under section 143(1). A search under section 132 was conducted on 7 March 2014 in the Bindal Group and SVIL cases, including at the assessee’s premises.
