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1 - 10 of 13 (0.33 seconds)Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
6. Respectfully following the precedent of the Hon'ble Jurisdictional
High Court in the case of CIT vs. Kabul Chawla, as aforesaid, we allow the
appeal of the Assessee, because AO has completed the assessment and
made the addition in dispute without any incriminating material found
during the search and seizure operation and the addition in this case
16
was purely based on the material already available on record. Hence, the
addition in the case is deleted and the grounds raised by the assessee in
the appeal are allowed.
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax-Ii vs Maf Academy P. Ltd. on 28 November, 2013
viii) CIT vs. MAF Academy (P) Ltd. Delhi High Court, 2013,
42, taxmann.com 377.