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2019 (5) TMI 1056

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..... uld get only a relief of ₹ 31,320/- and the matter travelled upto the Tribunal. The Tribunal in D ART FURNITURE SYSTEMS P. LTD. VERSUS DCIT, CENTRAL CIRCLE 8, NEW DELHI [2019 (2) TMI 334 - ITAT DELHI] set aside the findings of the CIT(A) and deleted the addition by allowing the appeal of the assessee. None of the provisions confine the enquiry of the AO to evaluating incriminating materials. .....

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..... rder dated 12.03.2013 u/s 153A of the Act. 3. The facts on record show that the assessment was completed on an income of ₹ 2,03,35,310/-. When the assessment was assailed before the CIT(A), the assessee could get only a relief of ₹ 31,320/- and the matter travelled upto the Tribunal. The Tribunal in ITA No. 5750/DEL/2014 vide order dated 06.02.2019 set aside the findings of the CIT(A) .....

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..... wla v. CIT [2016] 380 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi) which has, by now, been followed consistently in several appeals. The non- obstante clause, in the opinion of the Court, was necessary, given that there is a departure from the preexisting provisions, which applied for the previous years and had a different structure where two sets of assessment orders were made by the .....

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