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2017 (7) TMI 1412 - HC - Income TaxAssessment u/s 153A - Whether ITAT was justified in not deciding the issue on merits holding that it was not open for the Assessing Officer to make additions in the assessment under Section 153A read with Section 143(3) without the existence of any incriminating documents found or seized during the search action under Section 132? - HELD THAT:- We find that the impugned order of the Tribunal has dismissed the Revenue's appeal before it by following the decision of this Court in CIT Vs All Cargo Logistic Ltd Corporation [2015 (5) TMI 656 - BOMBAY HIGH COURT] and CIT Vs Gurinder Singh Bawa [2015 (10) TMI 1761 - BOMBAY HIGH COURT] - Thus, no fault can be found with the impugned order of the Tribunal in following binding order of this Court, Revenue states that as the Revenue has filed an Special Leave Petition against the order of this Court in All Cargo Logistics Ltd. (supra) and in Gurinder Singh Bawa (supra) in the Hon'ble Apex Court, this appeal has been filed to keep the issue alive. In any case as there is no stay brought to our notice as to the two orders passed by this Court. Thus, no substantial question of law arise at this stage.
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