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Acit, Central Circle- 8 , New Delhi vs Nagender, New Delhi on 27 April, 2023 cites

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

8.7 In CIT (C)-III vs. Kabul Chawla (Delhi) [2015] 61 taxmann.com 412 (Delhi), 234 Taxman 300 the Hon'ble jurisdictional High Court of Delhi have held that an assessment has to be made under this section only on the basis of s eized material and in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made, and that completed assessments can be interfered with by the AO while making the assessment under Section 153A, only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assess ment, and concluded that since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. This judgment has been considered in all the existing judgments on the matter, s ome of which have been referred to by the AR in his arguments.
Supreme Court - Daily Orders Cites 0 - Cited by 1159 - Full Document

Smt. Meeta Gutgutia, New Delhi vs Dcit, New Delhi on 17 March, 2017

8.8 Hon'ble Delhi High Court in a recent judgment delivered in case of Principal Commissioner of Income-tax, Central -2, New Delhi Vs. Meeta Gutgutia [2017] 82 taxmann.com 287 (Delhi has held that invocation of section 153A by revenue for assessment years 2000-01 to 2003-04 was without any legal bas is where there I.T.A No.6390 to 6393/Del/2018 8 was no incriminating material qua each of those assess ment years. The relevant portion of the judgment is reproduced as under:
Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 13 - Full Document
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