Search Results Page
Search Results
1 - 10 of 21 (0.26 seconds)
Shri Dinesh Kumar Himatsingka, Kolkata vs D.C.I.T., Cc-3(4), Kolkata, Kolkata on 16 March, 2023
cites
Sai University Act, 2018
Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
The judgment of the Hon'ble Delhi High Court in
the case of Kabul Chawla (supra) is very specific which has been
discussed above. The time limit to issue notice u/s 143(2) of the
Act has expired long back. Hence, it is an unabated assessment
year and this assessment can be tinkered with only if
incriminating material pertaining to this year has been found
during the course of search. In view of the above discussion and
respectfully following the judgments of various Hon'ble High
Courts and Co-ordinate Benches, we allow the preliminary
ground of the appeal and delete the additions made in the
29
IT(SS)A No. 110/KOL/2022
Assessment Year: 2006-2007
&
C.O. No. 21/KOL/2022 [in IT(SS)A No. 110/KOL/2022]
Dinesh Kumar Himatsingka
assessment order dt. 30/03/2015 passed u/s 153A r.w.s.
143(3) of the Act".