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2019 (6) TMI 912 - AT - Income TaxAssessment u/s 153A - No incriminating material unearthed for undisclosed income seized during the search and seizure - HELD THAT:- The case of the assessee was covered u/s 132 on the basis of search and seizure operation conducted on 14.03.2012 and in view of the fact that assessment of the assessee for AY 2009-10 was completed assessment as on 14.032012 and no incriminating material to unearth any undisclosed income was seized during the search and seizure operation, the present addition made on account of credit cards expenses qua AY 2009-10 is not sustainable in the eyes of law in view of the law laid down in Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] . The case of the assessee is also covered by the order passed by the co-ordinate Bench of the Tribunal in the case of Satinder Singh Madhok, husband of the assessee.[2018 (7) TMI 1996 - ITAT DELHI] - Decided in favour of assessee.
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