TMI Blog2018 (2) TMI 2042X X X X Extracts X X X X X X X X Extracts X X X X ..... the same search assessment, the ITAT s decision has been upheld in PCIT v. Sameer Gupta [ 2018 (2) TMI 2041 - DELHI HIGH COURT] . The Court notices that the Court had applied the rule in CITv. Kabul Chawla [ 2015 (9) TMI 80 - DELHI HIGH COURT] . Since the present impugned order is part of the same search assessment but for a later year, the appeal is unmerited as the additions were made in the abs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The Court notices that for a previous year A.Y. 2011-12, which too was covered by the same search assessment, the ITAT s decision has been upheld in Principal Commissioner of Income Tax v. Sameer Gupta (ITA 118/2018 decided on 02.02.2018). The Court notices that the Court had applied the rule in Commissioner of Income Tax v. Kabul Chawla 380 ITR 573. Since the present impugned order is part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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