Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1391 - DELHI HIGH COURTValidity of assessment under Section 153(A) - Held that:- A.O. has nowhere indicated if and to what extent any material was seized or found during the search proceedings, empowering him to revisit the concluded scrutiny assessment for the concerned years and arrive at a contrary conclusion. The reading in Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT ) and other decisions based on that judgement are decisive; unless the revenue seizes any fresh material or information or records a statement which leads to some information or material, revisiting a concluded assessment on aspects that were gone into, is impermissible.
|