2022 (8) TMI 381

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER PER ANIL CHATURVEDI , AM : This appeal filed by the Revenue is directed against the order dated 28.02.2020 passed by the Commissioner of Income Tax (Appeals)-26, New Delhi relating to Assessment Year 2007-08. 2. Brief facts of the case as culled out from the material on record are as under:- 3. Assessee is an individual who had filed her return of income u/s 153A of the Act on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8.02.2020 in Appeal No.10499/18- 19 allowed the appeal of the assessee. Aggrieved by the order of CIT(A), Revenue is now in appeal and has raised the following grounds: "1. That the Ld CIT(A) has erred in law in relying on the ratio held in Kabul Chawla ITA No.709/2014 Dated 28.05.2015 (Delhi) and Meeta Gutgutia 395 ITR 526 in holding that completed assessment cannot be interfered by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... merits. 4. (a) That the Ld CIT(A) is erroneous and not tenable in law and on facts. (b) The appellant craves leave to add, amend any/all the grounds of appeal before or during the course of hearing of the appeal." 4. AO in the order framed u/s 154 r.w 143(3) of the Act had made addition of Rs.3,62,900/- by disallowing the Agriculture income shown by assessee and made addition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t sustainable & deserve to be deleted as made during the regular course of assessment proceedings, and not in the basis of incriminating material/evidence found during the search proceedings. I, therefore, delete the aforesaid additions made by AO and allow the respective grounds taken by appellant. However, if in future the ratiodecidendi of the decision of Hon'ble High court gets reversed, the a....