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2023 (7) TMI 988 - AT - Income TaxAssessment u/s 153A - incriminating material found at the time of search or not? - HELD THAT:- Disallowances made by the AO are devoid of any incriminating material found at the time of search, CIT(A) respectfully following the binding decision in the case of Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] quashed the assessment order. As in the case of Abhisar Buildwell [2023 (4) TMI 1056 - SUPREME COURT] has upheld the decision of the Hon’ble Delhi High Court, therefore, there remain no grievance for the revenue now. We do not find any error or infirmity in the findings of the CIT(A) qua ground No.2, therefore, the captioned appeals by the revenue are dismissed.
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