2023 (1) TMI 885

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.... behalf of the respondent ORDER Per Sanjay Garg , Judicial Member : The present appeal has been preferred by the Revenue against the order dated 20.11.2019 of the Commissioner of Income Tax (Appeals), Gurgaon [hereinafter referred to as 'CIT(A)'] passed u/s. 153A(1)(b)/143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). 2. The Revenue is aggrieved by the....

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....ction, no additions can be made in an assessment framed u/s. 153A of the Act of Act. The Ld. CIT(A) in this respect has relied on the various judicial decisions including the decision of the Hon'ble Bombay High Court in the case of "All Cargo Global Logistics Ltd." 120 DTR 89 and of the Delhi High Court in the case of "CIT Vs. Kabul Chawla" 234 Taxman 300 (Delhi) and in "Principal CIT Vs. Meet....

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....d that it is open to the AO to assess/reassess the income of the assessee u/s. 153A of the Act even bereft of any incriminating material. 5. We have heard the rival submissions and perused the material on record. We find that the issue is squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del) foll....

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....concerning to the incriminating material found during the search action. The Assessing Officer cannot disturb the assessment order or reassessment order which has attained finality, unless the material gathered in the course of proceedings u/s. 153A of the Act establishes that relief granted under the final assessment/reassessment was contrary to the fact unearthed during the course of 153A procee....