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2019 (1) TMI 1812 - ITAT DELHIReassessment proceedings - unexplained investment under Section 69 - undated reasons recorded u/s 148 - HELD THAT:- Since the facts and circumstances in the instant case are identical to the facts and circumstances in the case of Subhash Khattar [2017 (7) TMI 1091 - DELHI HIGH COURT] thus, respectfully relying on the decision we are of the opinion that no addition could have been made in the instant assessment year in absence of any incriminating material found from the premises of the assessee. - Decided in favour of assessee.
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