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2022 (10) TMI 496 - HC - Income TaxAssessment u/s 153A - Proof of Incriminating documents or materials had been found and seized at the time of search - HELD THAT:- Where the assessment of the respondents had attained finality prior to the date of search and no incriminating documents or materials had been found and seized at the time of search, no addition could be made under Section 153A of the Act as the cases of the respondents were of non-abated assessment. See Bhadani Financiers Pvt. Ltd. [2021 (9) TMI 902 - DELHI HIGH COURT] and Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] - Decided in favour of assessee.
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