Dy. CIT v. Kohli Tent House (2024)116 ITR 46 (SN)(Delhi)(Trib)

S. 153C : Assessment-Income of any other person-Search-Incriminating material is not pertaining to the relevant assessment.

Dismissing the appeal of the Revenue the Tribunal held that  there was is no  incriminating material found during search qua the assessment year in question and the additions, based on estimation of suppressed sales, was made with respect to seized documents pertaining to assessment years 2016-17 and 2017-18. Order of CIT(A) deleting the addition is affirmed. (AY.2013-14 to 2015-16)

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