Delhi HC upholds ITAT decision on Section 153A Search Assessment. No substantial question of law found.

The Delhi HC dismissed the Revenue's appeal against an ITAT order upholding the Assessee's objection to a Search Assessment under Section 153A of the Income Tax Act. The ITAT included amounts under "Long Term Capital Gains" without seized material, citing Commissioner of Income Tax vs. Kabul Chawla. No substantial question of law was found, leading to the dismissal of the appeal.

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The Delhi High Court dismissed the Revenue's appeal against an ITAT order upholding the Assessee's objection to the validity of a Search Assessment under Section 153A of the Income Tax Act. The ITAT added amounts under "Long Term Capital Gains" without material seized during the search, following the decision in Commissioner of Income Tax vs. Kabul Chawla. No substantial question of law arose, so the appeal was dismissed.

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