TMI Blog2021 (8) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... se. The questions of law proposed by the Revenue are squarely covered by the aforesaid judgment. - ITA 74/2021 & C.M.No.9974-2021 - - - Dated:- 3-8-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Appellant Through : Mr. Ajit Sharma, Advocate. Respondent Through : Mr. Ved Jain with Ms. Richa Mishra, Advocates. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. The present appeal under Section 260A is directed against the order dated 31st January, 2020 passed by Income Tax Appellate Tribunal, in ITA No. 3321/Del/2016 for the Assessment Year 2010-11 whereby the appeal of the Revenue has been dismissed. 3. Briefly stated, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly a sum of ₹ 3,33,12,138/- was added to the income declared by the assessee on account of various additions made by the AO which included disallowance of interest under section 36(1)(iii), tour and traveling, Preliminary expenses, interest from AE under section 92 and disallowance under section 14A. The total income thus was assessed by the AO at ₹ 43,18,28,060/- 4. In appeal preferred by the assessee, the CIT(A), following the dicta of this Court laid down in CIT Vs. Kabul Chawla, 2015 SCC OnLine Del 11554, held that no assessment/reassessment proceedings were pending on 30th March, 2012 when search action took place and hence no assessment was abated. The addition made by the AO is not based on any incriminating docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal, the revenue is unable to explain or give us any indication about the same. 6. The findings of facts returned by CIT(A) and ITAT are not be interfered with lightly. The view taken by the tax authorities based on the decision of CIT Vs. Kabul Chawla (supra) cannot be held to be perverse. The questions of law proposed by the Revenue are squarely covered by the aforesaid judgment. 7. In view of the above, no question of law, much less a substantial question of law, arises for our consideration. Accordingly, the present appeal, along with pending application, is dismissed. 6. The facts of the present case are similar to the facts in the above case. In the instant case also both the CIT(A) as well as the ITAT have held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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