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2021 (7) TMI 701 - AT - Income TaxAssessment u/s 153A - additions made by the AO does not relate to any incriminating material found during search and rather the AO has made the additions on the basis of examination of books of account - whether the assessment years under question in these appeals stood completed or not it has to be seen as to whether the assessments in these years were completed u/s.143(3) and if not whether the time for issuing notices u/s. 143(2)? - HELD THAT:- It is seen that assessment in these years stood concluded and Assessing Officer has not made additions on the basis of any incriminating material and therefore the additions sustained by the ld. CIT(A) are not sustainable and therefore, Ground No.2 in all these appeals is allowed.
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