2017 (2) TMI 1212

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....on order of the Income Tax Appellate Tribunal (ITAT) for AYs 2000-01 and 2001-02 inasmuch as the order of the CIT(A) was not interfered with to the extent it favoured the assessee. 2. The brief facts are that the assessee, an individual, who reported salary income, besides income from house property etc. was subjected to search of his premises on 20.01.2006. Claiming that incriminating document....

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....vered during the search. The Revenue's appeal was rejected. The ITAT held as follows: "10. As per the paper book *filed by the ld AR showing the Panchnama from where LD DR could not point out any material found during the course of search which could give even remote possibilities of altering the income of the assessee based on any incriminating documents. Admittedly both the assessmen....

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....e Hon'ble.Delhi High Court in the case of Kabul Chawla Vs. CIT (supra) we confirm the order of the learned Commissioner of Income-tax (Appeals) and dismiss the appeal of the revenue." 4. The Revenue urges that the non-obstante clause in Section 153A together with Section 158BD removes the barrier vis-a-vis restriction upon search assessments being confined to "undisclosed income". In other ....