TMI Blog2019 (3) TMI 1977X X X X Extracts X X X X X X X X Extracts X X X X ..... issues are squarely covered by Judgment of this Court in the case of Commissioner of Income Tax v. Deepak Kumar Agarwal [ 2017 (9) TMI 850 - BOMBAY HIGH COURT ] in which it is held that assessment under section 153A of the Income Tax Act, 1961 can be made only on the basis of incriminating material found during a search. No question of law arises - INCOME TAX APPEAL NO. 160 OF 2017 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO? 3 The issues are squarely covered by Judgment of this Court in the case of Commissioner of Income Tax v. Deepak Kumar Agarwal [2017] 398 ITR 586 (Bom) in which it is held that assessment under section 153A of the Income Tax Act, 1961 can be made only on the basis of incriminating material found during a search. 4 No question of law arises. 5 Income Tax Appeal is dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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