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2019 (12) TMI 90 - DELHI HIGH COURTAssessment u/s 153C - additions sought to be made by the Assessing Officer - HELD THAT:- No substantial question of law arises for our consideration for the following reasons. A search was conducted at the premises of one Dinesh Kaushal and during the search, an Agreement to Sell was unearthed wherein the Respondent assessee was the seller and Dinesh Kaushal was the purchaser. The Assessing Officer assumed jurisdiction on the premise that the said document belonged to the assessee. On this aspect, the position of law is covered against the Revenue by the decision in Pepsico India Holding Pvt. Ltd v. Assistant Commissioner of Income Tax and Anr. On this short ground, the impugned order passed by the Tribunal is liable to be sustained. Even otherwise, we find that the Assessing Officer did not make any additions on the basis of the agreement dated 05.09.2006 attributed to the assessee. The Assessing Officer proceeded to make additions dehors the said agreement, which in any event, was not justified.
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