2023 (11) TMI 443

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....evenue : Shri Subhra Chakraborty, CIT(DR) ORDER PER DR. B.R.R. KUMAR :- The present appeal has been filed by the Revenue against the order of ld. CIT(A)-27, New Delhi dated 11.09.2019. 2. We have examined the facts of the case and find that the addition has not been made based on the material found and seized during the search & seizure operations conducted on 22.10.2016. The issue wit....

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.... with by the A.O. while making the assessment under section 153A 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 not already disclosed or made known in the course of original assessment" 6. The Hon'ble Delhi High Court in the case....

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.... this Court in its subsequent decisions but also by several other High Courts. 71. For all of the aforementioned reasons, the Court is of the view that the ITAT was justified in holding that the invocation of Section 153A by the Revenue for the AYs 2000-01 to 2003-04 was without any legal basis as there was no incriminating material qua each of those AYs. Conclusion 72. ....