2022 (2) TMI 499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Through Mr. Somil Agarwal, Advocate. J U D G M E N T(Oral) MANMOHAN, J 1. The hearing has been conducted by way of video conferencing. 2. Present appeal has been filed challenging the order dated 29th November, 2018 passed by ITAT in ITA No. 3642/Del/2008 whereby the appeal filed by appellant-Revenue was dismissed. 3. Learned counsel for the appellant states that ITAT erred in dele....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eeta Gutgutia summarized the earlier judgment of this Court in Commissioner of Income Tax v. Kabul Chawla, (2016) 380 ITR 573 with regard to Section 153A as under:- "37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order in respect of each of the six AYs "in which both the disclosed and the undisclosed income would be brought to tax". iv. Although Section 153 A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post-search material or information available with the AO which can be related to the evidence found, it does not mean th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch and any other material existing or brought on the record of the AO. vii. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or n....