2025 (6) TMI 413

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.... Singh, Ms Sakshi Shairwal, JSCs and Mr Gaoraang Ranjan, Advocates. For the Respondent Through: Dr Rakesh Gupta, Mr Somil Agarwal and Mr Dushyant Agarwal, Advocates. VIBHU BAKHRU, J. (ORAL) CM APPL. 33763/2025(condonation of delay in refiling) 1. For the reasons stated in the application, the delay in refiling the above captioned appeal is condoned. 2. The application stands dispose....

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....rder insofar as it relates to the ITA No. 3270/Del/2018. 7. The Tribunal had rejected the appeal preferred by the Revenue on the ground that the assessments framed under Section 153A of the Act were not based on any incriminating material found during the search. The learned Tribunal following the decision of this Court in Commissioner of Income Tax (Central) -III v. Kabul Chawla : Neutral Cita....

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....isation of search was also issued in the case of the Assessee. It is not in dispute that during the course of search no material was found which could be construed as incriminating material and the assessment was passed on the basis of entries in the books of accounts that were also the subject matter of the examination during the original proceedings. 9. The Assessee had appealed the said deci....

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...., 1963, which came to be allowed by the impugned order. 11. Concededly, there was no material found during the search and seizure operations conducted under Section 132 of the Act, which could be termed as incriminating. The question whether in such circumstances, addition could be made is no longer res intergra. The said issue is covered by the decision of this Court in Commissioner of Income ....