https://www.taxtmi.com/caselaws?id=383580 The High Court condoned the delay in re-filing appeals, allowing them. The main issue was the correctness of the ITAT order upholding the CIT(A) decision that no incriminating material was found during the search, hence not warranting re-opening of assessments under Section 153A. The ITAT found no incriminating material, leading to the deletion of additions for certain years. The Court cited the Kabul Chawla judgment, holding the additions invalid. Expenses were deemed normal, and statements without cross-examination were disregarded. The Court dismissed the appeals as no substantial question of law arose. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383580 The High Court condoned the delay in re-filing appeals, allowing them. The main issue was the correctness of the ITAT order upholding the CIT(A) decision that no incriminating material was found during the search, hence not warranting re-opening of assessments under Section 153A. The ITAT found no incriminating material, leading to the deletion of additions for certain years. The Court cited the Kabul Chawla judgment, holding the additions invalid. Expenses were deemed normal, and statements without cross-examination were disregarded. The Court dismissed the appeals as no substantial question of law arose. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383580