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2017 (12) TMI 1578 - HC - Income TaxValidity of assessment under Section 153A/143 - Held that:- CIT (A) after considering the materials on record concluded that the so called incriminating materials, which were sought to be the basis for bringing the amounts to tax, were not really so. He accepted the arguments of the assessee on the merits. The Revenue’s appeal and the assessee’s cross appeal were dealt with by the impugned common order. The ITAT allowed the assessee’s cross appeal and dismissed the Revenue’s appeal based upon the decision of this Court in CIT v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] - No substantial question of law.
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