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2019 (9) TMI 723 - AT - Income TaxAddition made in the order u/s 143(3)/153A - proof of incriminating material unearthed during search - HELD THAT:- AO has not found any incriminating material during search on 30.08.2012 qua this assessment year against the assessee of ₹ 4,54,44,692/-. Therefore, since no assessment was pending on the date of search for AY 2009-10 on 30.08.2012 (date of search), the AO could not have made any addition without the aid of incriminating material unearthed during search qua the assessment year. Therefore, we do not find any infirmity in the order of the Ld. CIT(A) who has deleted the addition. See KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT] - Decided in favour of assessee.
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