2020 (3) TMI 386

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.... And Shri Somil Agarwal, Advocates. For Revenue: Shri Sanjay Goel, CIT-D.R. ORDER PER BHAVNESH SAINI, J.M. Both the appeals by the same Assessee are directed against the different Orders of the Ld. CIT(A), Karnal, Dated 20.01.2017, for the A.Ys. 2008-2009 and 2009-2010. 2. We have heard the Learned Representatives of both the parties. 3. In this case search was conducted on 09.05....

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....hus completed. He has, therefore, submitted that since no incriminating material was found during the course of search and addition is made on the basis of record produced by the assessee, therefore, the issue is covered by Judgment of the Hon'ble Delhi High Court in the case of CIT vs., Kabul Chawla 380 ITR 573 (Del.) and Pr. CIT vs., Meeta Gut Gutia 395 ITR 526 (Del.). He has submitted that sinc....