2020 (3) TMI 536

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.... For the Revenue : Ms. Pramita M. Biswas, CIT DR ORDER PER BHAVNESH SAINI, J.M. 1. This appeal by Revenue has been directed against the order of Ld. CIT(Appeals)-24, New Delhi dated 29.07.2016 for Assessment Year 2010-11. 2. Briefly the facts of the case are that a search and seizure operation u/s 132 of the Income Tax Act, 1961 was conducted on K-World Group of Cases on 05.04.2012. T....

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....of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla 380 ITR 573 and others. The Ld. CIT(A) found issue is covered in judgment of Hon'ble Delhi High Court in the case of Kabul Chawla (supra). Following the same, Ld. CIT(A) held that since no incriminating material was unearthed during the course of search. Therefore, no addition could be made u/s 153A of the Act of this nature. The ....

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....d the same was processed u/s 143(1) of the Act. It would show that the return was completed and no assessment was pending from the date of the search. The Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (supra) held that "Completed assessments can be interfered with by the AO while making assessment u/s 153A only on the basis of some incriminating material unearthed during the course ....