2020 (2) TMI 1481

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....mha Chary, Judicial Member For the Revenue : Ms. Nidhi Srivastava, CIT/DR. For the Assessee : Sh. R.S. Singhvi, C.A. ORDER Per K. Narasimha Chary, J.M. Challenging the order dated 29/07/2013 in appeal No. 140/15-16 passed by the learned Commissioner of Income Tax (Appeals)-1, Gurgaon ("Ld. CIT(A)"), for assessment year 2008-09, in the case of M/s. DLF Universal Ltd. ("the assessee")....

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....e nor any inquiry was conducted by the Investigation Wing and the said notice was issued on the basis of search conducted in the case of Orris Infrastructure Limited, wherein some documents were found in the locker maintained by the assessee and M/s. Orris Infrastructure group jointly. The assessee, however, filed its return of income, as was filed earlier only. The assessment u/s. 153A/143(3) of ....

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....essee qua the addition u/s. 14A read with Rule 8D was found during the search and therefore, in the light of the decision of Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 and PCIT vs. Kurele Paper Mills Ltd., 380 ITR 571, the ld. CIT(A) directed the deletion of the disallowance. 5. The Revenue filed this appeal challenging such deletion of the addition made by the As....

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....nal High Court in the case of Kabul Chawla (supra), Chintels India Ltd vs. DCIT, 397 ITR 416 (Del), PCIT vs. Best Infrastructure (India) Ltd., 397 ITR 82 (Del), PCIT Vs. Meeta Gutgutia, 395 ITR 526 (Del), Ld. PCIT vs. Ms Lata Jain, 384 ITR 543 (Del), the assessments and reassessments pending on the date of the search shall abate and the total income for such assessment years will have to be comput....