2020 (2) TMI 589

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....dvocate.   Respondent Through: Mr. Rohit Jain, Mr. Aniket D. Agrawal and Ms. Kannopriya Gupta, Advocates. O R D E R The Revenue appeals against the order dated 03.07.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D', New Delhi in ITA No.4162/Del/2013 and ITA No.4044/Del/2013. The first was an appeal preferred by the assessee and the second was an appeal preferred by t....

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....sessment proceedings were pending for the impugned assessment year. Therefore if any addition is required to be made by the learned assessing officer should have been made on the basis of the seized material found during the course of search. We have perused the various additions/disallowances made by the learned assessing officer and found that there is no discretion of any seized materi....