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The Principal Commissioner Of Income Tax-18 Versus Lata Jain

2016 (5) TMI 292 - DELHI HIGH COURT

Assessment u/s 153A - whether the ITAT was correct in concluding that there had to be incriminating material recovered during the search qua the Assessee in each of the years for the purposes of framing an assessment under Section 153A? - Held that:- .....

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the Act and re-assessment orders were passed under Section 147 read with Section 143(3) of the Act. During both the aforementioned proceedings the question whether the gold and silver utensils were the capital assets or personal effects of the Assess .....

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and in light of the decision of this Court in CIT v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] the Court is of the view that the impugned order of the ITAT suffers from no legal infirmity and no substantial question of law arises for determi .....

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No. 15007/2016 (for exemption) in ITA No. 276/2016 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. ITA No. 274/2016 & 276/2016 3. These appeals by the Revenue are, under Section 260A of the Income Tax Act, .....

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issed the appeal of the Assessee and allowed the cross objections of the Assessee. 5. The short point involved is whether the ITAT was correct in concluding that there had to be incriminating material recovered during the search qua the Assessee in e .....

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