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    <title>2021 (9) TMI 886 - ITAT DELHI</title>
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    <description>The court dismissed all six appeals of the AO and allowed all six cross-objections of the assessee. The assessment orders under Section 153C for AY 2006-07 and 2007-08 were quashed, and the protective additions in the hands of the assessee were deleted. The Settlement Commission&#039;s order is conclusive for the applicants before it, and no further additions can be made based on the same pen drive data.</description>
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      <description>The court dismissed all six appeals of the AO and allowed all six cross-objections of the assessee. The assessment orders under Section 153C for AY 2006-07 and 2007-08 were quashed, and the protective additions in the hands of the assessee were deleted. The Settlement Commission&#039;s order is conclusive for the applicants before it, and no further additions can be made based on the same pen drive data.</description>
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