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2023 (1) TMI 176 - DELHI HIGH COURTAssessment u/s 153A - incriminating material concerning such additions were found during the course of search or not? - HELD THAT:- Having regard to the decision rendered by not only the coordinate bench of this Court in CIT v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] but also by the Orissa High Court in Smt. Jami Nirmala [2021 (8) TMI 594 - ORISSA HIGH COURT], Rajasthan High Court Jai Steel (India), Jodhpur [2013 (6) TMI 161 - RAJASTHAN HIGH COURT] and Jayaben Ratilal Sorathia [2013 (7) TMI 850 - GUJARAT HIGH COURT], prima facie, the submission advanced by Mr Upadhayay, that incriminating material should relate to the AY in issue is correct. Since in this case, the incriminating material relates to AY 2021-2022, prima facie, the impugned order appears to be, at least at this stage, without jurisdiction. - Decided in favour of assessee.
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