2017 (2) TMI 1198

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contended before the ITAT that the additions were untenable because they were not based upon any material seized during the search. The ITAT upheld the additions applying the ratio of the decision of this Court in Commissioner of Income Tax vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. - ITA 669/2016 - - - Dated:- 10-2-2017 - S. Ravindra Bhat And Najmi Waziri, JJ. For the Appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X