Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1101 - AT - Income TaxAssessment u/s 153A - unexplained addition u/s 69 - proof of incriminatory material seized during the search - HELD THAT:- In the present case the addition made by the Assessing Officer in the absence of incriminatory material seized during the search, therefore, respectfully following the ratio laid down in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] i.e - in the absence of incriminating material seized during the search from the assessee no addition can be made, we inclined to allow the grounds of appeal and quash the Orders passed by the lower authorities, resultantly, the addition stands deleted. - Decided in favour of assessee.
|