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<h1>Delhi HC Dismisses Revenue Appeal on Interest Disallowance: AO Lacked Authority to Tax Disclosed Amounts</h1> <h3>THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 Versus UPPAL CHADHA HI-TECH DEVELOPERS (P) LTD.</h3> THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 Versus UPPAL CHADHA HI-TECH DEVELOPERS (P) LTD. - TMI The Delhi High Court dismissed the Revenue's appeal regarding the disallowance of interest and addition in the completed assessment of the assessee. The Tribunal, CIT(A), and ITAT agreed that without incriminating material seized during search operations, the AO could not tax disclosed amounts. The decision referenced Commissioner of Income Tax vs. Kabul Chawla.