2024 (2) TMI 457

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.... they were heard together and being adjudicated by a common order. In ITA No. 1764/Del/2021, the assessee has raised the following grounds: "1. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 1,51,00,000/- made by the AO on account of share application money received by the assessee company. 2. That on the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs. 4,15,250 /- made by the AO on account of commission expense incurred by the assessee . 3. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the add....

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....Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, • ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018, • ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Stee ls Pvt. Ltd., ITA No. 2544/ DEL/2015 dated 10.10.2018 etc. 5. The Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: "vii. Complete d assessments can be interfered 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 se arch or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or mad....