Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1166 - HC - Income TaxAssessment u/s 153A - Addition u/s 68 - ITAT deleted the addition - HELD THAT:- Tribunal has taken the correct view. Sans the incriminating material, no addition could have been made by the AO with regard to the AY in issue, as it was a case of completed assessment. This issue stands covered by the judgment rendered by the coordinate bench of this court in CIT vs. Kabul Chawla,[2015 (9) TMI 80 - DELHI HIGH COURT] This judgment has received the imprimatur of the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell, [2023 (4) TMI 1056 - SUPREME COURT] - No substantial question of law arises for consideration.
|