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2020 (10) TMI 993 - AT - Income TaxValidity of assessment proceedings u/s 153C - documents must pertain to the assessee and must have a bearing on the income of the assessee - HELD THAT:- When Annexure A-1, Page 5, which is the very basis of addition made by the AO in this case, has been held to be belonging to Lalit Modi, the very initiation of proceedings u/s 153C on the basis of the same against assessee are held to be not sustainable by the Hon’ble Delhi High Court [2017 (5) TMI 992 - DELHI HIGH COURT]. Ld. CIT (A) has rightly deleted the addition made by the AO following the order passed by the Tribunal in assessee’s own case (supra) and confirmed by Hon’ble Delhi High Court and Hon’ble Supreme Court [2018 (8) TMI 1154 - SC ORDER]. So, finding no illegality or perversity in the impugned order passed by the ld. CIT (A), present appeal filed by the Revenue is hereby dismissed.
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