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2019 (8) TMI 1789 - HC - Income TaxAssessment u/s.153C - Proof of incriminating material found during the course of search - Tribunal holding that in the cases where total income has already been assessed, the assessment u/s. 153C of the Income Tax Act, 1961 would be made only on the basis of incriminating material found during the course of search - HELD THAT:- The impugned order of the Tribunal allowed the Respondent-Assessee’s appeal on the above issue by following the decision of this Court in Allcargo Global Logistics Ltd., [2015 (5) TMI 656 - BOMBAY HIGH COURT] In view of the fact that the impugned order of the Tribunal has followed the binding decision of this Court, no substantial question of law arises from the impugned order. Thus, not entertained.
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