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2019 (11) TMI 814 - HC - Income TaxAssessment u/s 153C - Additions u/s 68 - unexplained cash credit - HELD THAT:- There are concurrent findings of fact to the effect that the additions made by the AO u/s 68 are not based on any incriminating document found/seized during the search action under Section 132 of the Act. In this view of the matter, the assumption or jurisdiction under Section 153C by the AO was not justified and accordingly the additions made under Section 68 cannot be sustained. The concurrent factual position is squarely covered by the decision of this Court in CIT v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] . Thus, the present appeal does not raise any substantial question of law and we therefore are not inclined to entertain the present appeal and accordingly the same is dismissed.
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