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2016 (7) TMI 385 - AT - Income TaxValidity of assessment u/s 153C - Held that:- Respectfully following the judgement of Hon’ble Jurisdictional High Court in the case of RRJ Securities (2015 (11) TMI 19 - DELHI HIGH COURT ), and the facts of the case and provisions of Section 153C of the Act discussed above and the undisputed fact that no incriminating material was found in respect of other than searched person i.e. the appellant and following the principles laid down in the case of Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT ), to meet the ends of justice, we allow both the grounds of appeal in favour of assessee
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