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Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016

13. We also find that in the case of Omprakash Gupta, Bhopal Vs. ACIT IT(SS)A Nos.277 to 281/Ind/2017 dated 28.02.2019, this bench following the decision of Hon'ble Delhi High Court in the case of Kabul Chawla (supra), Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (supra) and also Hon'ble Delhi High Court in the case of PCIT Vs. Meeta Gutgutia (supra) held that no addition can be made in respect of concluded assessments u/s 153A of the Act unless there is any incriminating material found during the course of search.
Supreme Court - Daily Orders Cites 0 - Cited by 1159 - Full Document

Commissioner Of Income Tax 2 vs M/S Continental Warehousing ... on 9 July, 2018

13. We also find that in the case of Omprakash Gupta, Bhopal Vs. ACIT IT(SS)A Nos.277 to 281/Ind/2017 dated 28.02.2019, this bench following the decision of Hon'ble Delhi High Court in the case of Kabul Chawla (supra), Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (supra) and also Hon'ble Delhi High Court in the case of PCIT Vs. Meeta Gutgutia (supra) held that no addition can be made in respect of concluded assessments u/s 153A of the Act unless there is any incriminating material found during the course of search.
Supreme Court - Daily Orders Cites 0 - Cited by 319 - Full Document
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