Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 966 - HC - Income TaxValidity of assessment u/s 153A - Whether did not exist any incriminating material for issuing notice under section 153A? - HELD THAT:- Having given our anxious consideration, we are in respectful agreement with the authorities in IBC Knowledge Park Pvt. Ltd. [2016 (5) TMI 372 - KARNATAKA HIGH COURT] Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] and Delhi International Airport Pvt. Ltd. [2021 (11) TMI 928 - KARNATAKA HIGH COURT] substantial question of law is answered in favour of the assessee and against the Revenue.
|