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1 - 10 of 12 (0.27 seconds)Section 139 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
7. That the Ld. AO as well as Ld. CIT(A), in respect of addition in para 5 and 6
(supra), ignored the judgement of jurisdictional Hon'ble Delhi High Court in the case
of CIT v Kabul Chawla [2016] 380 ITR 573 (Delhi) whereby it has held that
completed assessments can be interfered with by the Ld. AO while making addition
u/s 153A only on the basis of some incriminating material found during search.
Section 48 in The Income Tax Act, 1961 [Entire Act]
Section 55 in The Income Tax Act, 1961 [Entire Act]
Sai University Act, 2018
Section 153 in The Income Tax Act, 1961 [Entire Act]
Gwvalier I. J. Iyyappan & Another vs The Dharmodayam Company on 27 March, 1962
Law is well settled as held by the Supreme Court
in Chevalier I Iyyappan v. Dharmodahyam Co. {AIR 1966 SC 1017}, that a party
cannot change its stand and make a new case at appellate stage which was never
raised earlier. For all these reasons, the additional grounds as well as the additional
evidences being introduced in appeal are hereby rejected. Accordingly, the order of
the ld. AO making an addition of Rs.75,24,990/- is not tinkered with."