JUDGMENT By the Court.—Heard Sri Gaurav Mahajan, assisted by Sri Ashok Kumar, learned counsel for appellants and Sri Ravi Kant, Senior Advocate assisted by Sri Umesh Chandra Kesarwani and Sri Rakesh Ranjan Agarwal, Senior Advocate assisted by Sri Suyash Agarwal, counsel for respondents. 2. All these appeals have been filed by Income Tax Department (hereinafter refereed to as “Revenue”) under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as “Act, 1961”) arising from judgment and order dated 1st September 2014 deciding Income Tax Appeals No. 358 and 374 to 378/Alld./2013 and Income Tax Appeals No. 6 to 11/Alld./2014 relating to Assessment Years 2004-05 to 2009-10, by a common order. 3. The brief facts giving rise to these appeals may be narrated as under. 4. M/S Kesarwani Zarda Bhandar, Sahson, Allahabad a firm (hereinafter referred to as “Assessee”) came into existence in 1967, for manufacturing branded chewing tobacco known as ‘’Zarda’ which is an excisable item. 5. For Assessment Years 2004-05 and 2007-08, Assessee already filed returns of income within time. Assessement Order in respect to Assessment Year 2004-05 was also passed by Assessing Officer (hereinafter referred to as “AO”) on 19th December 2006. Remaining assessments for Assessment Years 2005-06 to 2007-08 were completed under Section 143(A). On 27th August 2009, search and seizure operation was carried out at Assessee’s premises at Allahabad, Branch Office situated at Mumbai and Ahemdabad and the residential premises of partner’s firm to Assessee, under Section 132(1) of the Act 1961. 6. A notice under Section 153A of Act, 1961 was issued on 7th July 2010 requiring Assessee to file return of income for Assessment Years 2004-2005 to 2009-2010. Assessing Officer made assessment for the aforesaid years making various additions. 7. Assessee preferred appeal which were decided by Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT (Appeals)”] vide separate order dated 30th September 2013. Thereafter, Assessee and Revenue, both preferred appeals before Tribunal who has allowed Assessee’s appeal and dismissed Revenue’s appeal. Hence this appeal by Revenue. 8. 7. Assessee preferred appeal which were decided by Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT (Appeals)”] vide separate order dated 30th September 2013. Thereafter, Assessee and Revenue, both preferred appeals before Tribunal who has allowed Assessee’s appeal and dismissed Revenue’s appeal. Hence this appeal by Revenue. 8. Appeal was admitted on following substantial questions of law: (1) Whether the Hon’ble Income Tax Appellate Tribunal had erred in law and on facts in setting aside the assessment completed under Section 153A of the Income Tax Act, 1961 and not following the decision of Hon’ble Jurisdictional High Court in the case of CIT v. Raj Kumar in ITA No. 56 of 2011 wherein it is held that the Assessing Officer has the power to re-assess the returns of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to the material that was available at the time of original asseessment. (2) Whether in view of the law laid down by this Hon’ble Court in the case of CIT v. Raj Kumar (supra), the Assessing Officer would be competent to re-open the assessment proceedings already made and determine the total income of the assessee; the Assessing Officer, while exercising the power under Section 153A of the Act, would make assessment and compute the total income of the assessee including the undisclosed income, notwithstanding the assessee had filed the return before the date of search which stood processed under Section 143(1)(a) of the Act ? 9. The questions raised before us are confined to scope of Section 153A as to whether Assessing Officer has power to reassess return of Assessee not only for the undisclosed income found during search operation but also in regard to assessment order already finalized or stood processed under Sectin 143(1) of Act, 1961. Section 153A was inserted by Finance Act, 2003, with effect from 1.6.2003 which reads as follows. Section 153A was inserted by Finance Act, 2003, with effect from 1.6.2003 which reads as follows. “(1) Notwithstanding anything contained in Section 139, Section 147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under Section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made : Provided that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years: Provided further that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate: (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or Section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the [Principal Commissioner or] Commissioner: Provided that such revival shall cease to have effect, if such order of annulment is set aside.] Explanation.—For the removal of doubts, it is hereby declared that,— (i) save as otherwise provided in this section, Section 153B and Section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year.” 10. As is evident Section commenced with the words notwithstanding anything contained in Section 139, 147, 148, 149, 151 and 153, meaning thereby whatever has been provided in the aforesaid provisions that will not bar Assessing Officer in proceeding with the assessment or reassessment of total income for six assessment years, immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made. The word ‘assess’ or ‘reassess’ not only suggest but show that power under Section 153A includes reassessment and that would be done only when assessment has already been finalized. There is inherent hint in Section 153A and there is no reason to restrict its scope. Tribunal has relied on the decision of Special Bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. v. DCIT, 147 TTJ 513, wherein it was held that no addition can be made for any assessment year under Section 153A, the assessment which, is not pending on the date of search, unless any incriminating material is found in the course of search. Tribunal has decided the issue in favour of Assessee and deleted all the additions made in assessment orders up for consideration in various appeal for Assessment Years 2004-05 to Assessment Year 2007-08. 11. We find that this issue has now been finalized by a Division Bench of this Court in Commissioner of Income Tax v. Raj Kumar Arora, (2014) 367 ITR 517 (All), wherein it has been held as under : “Consequently, even though an assessment order has been passed under Section 143(1) (a) or under Section 143(3) of the Act, the Assessing Officer would be required to reopen these proceedings and reassess the total income taking notice of undisclosed income even found during the search and seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting when the search was made, the Assessing Officer would be competent to reopen the assessment proceeding already made and determine the total income of the assessee. Consequently, we are of the opinion that in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting when the search was made, the Assessing Officer would be competent to reopen the assessment proceeding already made and determine the total income of the assessee. The Assessing Officer, while exercising the power under Section 153A of the Act, would make assessment and compute the total income of the assessee including the undisclosed income, notwithstanding the assessee had filed the return before the date of search which stood processed under Section 143(1)(a) of the Act. In the light of the aforesaid, the reasons given by the Tribunal that no material was found during the search cannot be sustained, since we have held that the Assessing Officer has the power to reassess the returns of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to the material that was available at the time of the original assessment.” 12. In view of above decision which squarely clinches both the substantial questions of law pressed in these appeals, we find no reason to take a different view and hence answer the above questions in favour of Revenue and against Assessee. 13. The judgment and order of Tribunal to this extent is hereby set aside and the additions made by Assessing Authority which were deleted by Tribunal by taking otherwise view with respect to the scope of Section 153A are restored. 14. Appeals are allowed.