2016 (11) TMI 1391

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....ORDER C.M.Appl.No.40897 in ITA No. 767/2016 C.M.Appl.No.40897 in ITA No. 767/2016 For the reasons stated in the applications, the delay of 45 days in filing the appeal is condoned. The applications are disposed of. ITA 767/2016 ITA 768/2016 1. The Revenue is in appeal under Section 260A of the Income Tax Act, 1961 urging that the assessment completed pursuant to the search and....

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....hereafter that decision was confirmed by the Income Tax Appellate Tribunal (ITAT) which relied upon the reasoning of this Court in Commissioner of Income Tax vs. Kabul Chawla 380 ITR 573. 2. This Court has considered the materials on record. The A.O. has nowhere indicated if and to what extent any material was seized or found during the search proceedings, empowering him to revisit the conclude....