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2016 (3) TMI 1275 - HC - Income TaxValidity of assessment u/s 153A - addition u/s 68 - no incriminating document was found and seized during the course of search - Revenue, sought to distinguish the judgement in Commissioner of Income Tax (Central)-III v. Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT) on the ground that it did not consider a situation where the original return was merely processed under Section 143(1) - Held that:- The Court notes that the decision in Commissioner of Income Tax (Central)-III v. Kabul Chawla (supra) does deals with the said situation as is evident from para 3 of the said judgment read with the conclusion in para 37 (v). The Court is, therefore, not persuaded to frame any question of law in this appeal.
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