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The Principal Commissioner of Income Tax-18 Versus Ms. Lata Jain

[2016] 384 ITR 543 - Assessment under Section 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 of the Act? - Held that:- It is not in dispute that in respect of the Respondent Assessee for the AYs in question the initial assessment proceedings took place under Section 143(3) of the Act. - Thereafter they were sought to be .....

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und. - See CIT v. Kabul Chawla [2015 (9)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 determination. - ITA No. 274/2016 & ITA No. 276/2016 - Dated:- 6-5-2016 - S. MURALIDHAR & VIBHU BAKHRU JJ. For the Appellant: Mr Dileep Shivpuri, Senior Standing counsel with Mr Sanjay Kumar, Junior Standing counsel. For the Respondent: Mr Piyush Kaushik, Advocate O R D E R

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passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA Nos. 2140/Del/2008 and 2141/Del/2008 for Assessment Years ( AYs ) 1998-99 and 1999-2000. 4. By the impugned order, the ITAT dismissed 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 each of the years for the purposes of fr .....

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