2023 (8) TMI 1195

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....l with Ms Easha Kadian and Ms Hemlata Rawat, Advocates. For the Respondent Through: None. RAJIV SHAKDHER, J. (ORAL): CM No.39036/2023 1. Allowed, subject to just exceptions. CM No. 39035/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 14 days in filing the appeal] 2. This is an application moved on behalf of the appellant/revenue, seekin....

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....evenue, arising from the aforementioned impugned order passed by the Tribunal. 8. These appeals are ITA No. 322/2023, ITA No. 323/2023 & ITA No. 327/2023. 9. We notice that it is not in dispute that the assessment in the abovecaptioned AY also stood completed. 10. The Tribunal has returned the finding of fact that no incriminating material was found, insofar as the AY in issue, i.e., AY 2....

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....itions made for the Assessment Year 2007-08 to 2009-10 is not related to the document found during the search. xxxx xxxx xxxx 23. In the present case, the alleged documents were seized during the search are not pertaining to the assessment year 2007-08 to 2009-10 and the same is belongs to Assessment years 2010-11 & 2011-12, therefore, the addition made by the A.O. for the years ....