2019 (5) TMI 1711

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....ITA No.6246/Del/2014 for the Assessment Year 2006-07. 2. The question urged by the Revenue is whether the CITA and ITAT) were right in holding that the assumption of jurisdiction under Section 153C of the Income Tax Act, 1961 (Act) qua the passing of the order under Section 153A/153C of the Act was not in accordance with law since there was no incriminating material found against the Assessee in....