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2023 (2) TMI 632 - AT - Income TaxAssessment order u/s 153A - Addition of cash deposit in the bank account of the assessee - HELD THAT:- It is an undisputed fact that the addition was made by the Assessing Officer pursuant to the details of bank account furnished by the assesseeThere is not even a whisper of any incriminating material to justify the addition. The facts of the case are squarely covered by the decision of Kabul Chawla 2015 (9) TMI 80 - DELHI HIGH COURT and Meeta Gutgutia Prop. M/s. Ferns N Petals 2017 (5) TMI 1224 - DELHI HIGH COURT holding that the invocation of Section 153A by the Revenue was without any legal basis as there was no incriminating material qua each of those AYs. - Decided in favour of assessee.
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