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2022 (11) TMI 1264 - HC - Income TaxAddition based on seized document - addition on account of receipt of rent - As stated as per the Seized Document, the Vasant Square Mall was in the possession of the Assessee before 01st October 2006 and the rent started with effect from 01st October 2006 - ITAT has held that the additions made by the AO are factually incorrect, illegal and arbitrary - HELD THAT:- In view of the factual finding returned by ITAT in the assessment proceedings to the effect that no fresh material was taken into account by the AO for making additions in the present proceedings and the sole basis for making the additions was the Seized Document, we find that the issues raised in the present appeal are covered in favour of the assessee and against the Revenue by the judgment of this Court VINITA CHAURASIA [2017 (5) TMI 992 - DELHI HIGH COURT] - The additions were deleted by the Court after detailed examination of the merits. The Special leave petition filed against the said judgment also stands dismissed. We therefore find that no substantial question of law arises from the impugned order of the ITAT. The appeals is dismissed.
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