2020 (2) TMI 1718

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....dish Singh, Sr. DR. ORDER PER K. NARASIMHA CHARY, J.M. Challenging the order dated 06/03/2017 in appeal No. IT/51/GGN/2015-16 passed by the learned Commissioner of Income Tax (Appeals)- Karnal ("Ld. CIT(A)"), for assessment year 2009-10, M/s Frontier Commercial Company Ltd. ("the assessee") preferred this appeal. 2. Brief facts of the case are that pursuant to search and seizure operation tha....

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....addition could have been made by reopening the concluded assessment in view of the decision of the jurisdictional High Court in the case of Kabul Chawla, 380 ITR 573. Ld. CIT(A), however, did not agree with the assessee and noted that unless the search would have carried out, the details of expenditure which was disallowed could not have come to light and therefore, placing reliance on the decisio....

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....during the search, assessment could not have been reopened nor any addition could have been made. He further submitted that the Assessing Officer did not dispute the purchase but doubted the freight charge which is not tenable one. 5. The ld. DR heavily relied upon the orders of the authorities below and submitted that it is only due to the search and reopening of assessment, the authorities coul....

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....012 itself, such an assessment stood concluded. 7. It is not the case of Revenue that the additions made in this matter had any reference to any particular document or material that was unearthed during the search so as to justify the reopening of assessment and the additions. It is settled principle of law that in terms of decision of Hon'ble jurisdictional High Court in the case of Kabul Chawla....