Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1232 - HC - Income TaxScope of assessment u/s. 153C - no incriminating material found during the search - recording of satisfaction - HELD THAT:- Tribunal has come to the conclusion that, there was no incriminating material found during the search on the basis of which the additions for any of the years under consideration could have been sustained. In that view of the matter, keeping other conclusions of the Tribunal aside, the additions were correctly deleted. This view is taken by Delhi High Court in the case of Commissioner of Income Tax V/s. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] - no question of law arises - Decided against revenue
|