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1 - 6 of 6 (0.27 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 14A 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
5.0 We have heard the rival submissions and perused the
material available on record. The only question requiring
consideration is whether the AO could have made any addition
de hors the material found during the course of the search in an
assessment year which have not abated. In the present case, it is
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ITA No. 4134/D/2016
ASSESSMENT YEAR 2008-09
an admitted fact that on the date of the search i.e. on 19th
November, 2010 the assessment for the year under consideration
was not pending. It is also an admitted fact that nothing
incriminating was found during the course of the search which
could be related to the disallowance made by the AO u/s 14A of
the Act. The Assessment Order does not make any reference to
any incriminating material found and seized during the course of
search which could establish some kind of nexus with the 14A
disallowance. At this juncture, reference may be made to the
judgment of the Hon'ble Delhi High Court in the case of Kabul
Chawla (Supra). In Para 37 of this judgement, the Hon'ble Delhi
High Court have summarized the legal position as under:
The Coinage Act, 2011
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