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2019 (7) TMI 1276 - HC - Income TaxAssessment u/s 153A - ITAT upholding the order of CIT (Appeals) that there was no incriminating material recovered against the Assessee during the course of the search warranting re-opening of assessments and making the additions u/s 153A - addition based on third party statement - cross examination - HELD THAT:- ITAT has in the impugned order taken note of the fact that before the AO, the Assessee produced various documents which showed that there was litigation between the Assessee and M/s Nitin Enterprises which ended in a settlement. These documents were before the AO who took no adverse view thereof. The ITAT noted that the statement had been recorded behind the Assessee’s back and the person making the statement was not subjected to cross-examination. In the circumstances, the ITAT concurred with the detailed findings rendered by the CIT(A) on this issue. A similar view was taken by the ITAT in respect of purchases made from one M/s Kiran Furnitures. The ITAT has in the impugned order examined the documents and evidence afresh and has given detailed reasons in support of its concurrence with view expressed by the CIT (A). The additions made by the AO for AY 2011-2012, which have been deleted by the CIT (A), have also been discussed in detail by the ITAT in the impugned order and findings concurring with the views expressed by the CIT(A) have been rendered. Both the CIT(A) and ITAT on facts, the Court finds that in the present cases, no substantial question of law arises from the impugned common order of the ITAT.
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