2017 (10) TMI 1006

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..... in Commissioner of Income Tax v. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. The ITAT has, in the impugned order, discussed in detail the 'materials’ seized during the course of search and has concluded that it was not incriminating. Having been shown the same material by the learned counsel for the Revenue, the Court too is unable to come to a different conclusion. No substantial questi .....

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..... 2008-09. 4. The question sought to be urged by the Revenue is whether the ITAT erred in holding that the assumption of jurisdiction under Section 153 A of the Act was erroneous inasmuch as the material seized during the search was not incriminating'? 5. It is seen that the ITAT has come to the above conclusion by relying on the decision of this Court in Commissioner of Income Tax v. Kab .....

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