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2022 (3) TMI 131 - AT - Income TaxAssessment u/s 153A - Addition u/s. 68 - share application money introduced during the year - HELD THAT:- As the impugned addition is devoid of any incriminating material found at the time of search respectfully following the findings of the case KABUL CHAWLA [2015 (9) TMI 80 - DELHI HIGH COURT], MEETA GUTGUTIA PROP. M/S. FERNS ‘N’ PETALS [2017 (5) TMI 1224 - DELHI HIGH COURT] and SINHGAD TECHNICAL EDUCATION SOCIETY [2017 (8) TMI 1298 - SUPREME COURT] - Decided in favour of assessee.
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