Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1290 - AT - Income TaxAssessment u/s 153A - proof of incriminating material found in search - Held that:- In the facts and circumstances of the present case which are identical to the assessment years 2007-08 and 2010-11 no assessment was pending has not been disputed by the ld. CIT-DR and the only dispute is with regard to the incriminating material and no addition in respect of unexplained jewellery has been made during the year and addition so made has already been deleted by the Tribunal for assessment year 2011-12 and accordingly, following the decision of the Hon'ble Delhi High Court in the case Kabul Chawla Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT ] no addition could have been made in the year under consideration. - Decided in favour of assessee.
|