2018 (9) TMI 703

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.... ORDER Per Bhavnesh Saini, JM This appeal by assessee has been directed against the Order of the Ld. CIT(A)-XXVII, New Delhi, Dated 09.06.2015, for the A.Y. 2008-2009, challenging the validity of the proceedings under section 153C of the I.T. Act, 1961 and addition of Rs. 9,15,000/-. 2. The A.O. noted that search and seizure operation under section 132 of the I.T. Act was conducted by t....

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....5,000/- made by A.O. on account of unexplained salary. However, appeal of assessee has been dismissed. 4. After considering the rival submissions, we are of the view that the issue is covered in favour of the assessee by the Order of ITAT, Delhi Bench in the case of assessee. Learned Counsel for the Assessee submitted that satisfaction note dated 26.11.2013 under section 153C was recorded for A....

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....belonging to" the assessee, hence, the other grounds on merits challenging the additions have become academic, which do not require adjudication. As a result, the appeal of the assessee stands allowed. 5. Following the consistent view taken in assessment year 2009-10, as aforesaid, the other two Appeals relating to assessment years 2010-11 & 2011 -12 also stand allowed. 6. In the....