On writ against the assessment order the Court held that the documents which were found to the period between 2014 to 2019, cannot be relied on for making addition. For the assessment year 2021-22. Addition was quashed. (AY.2021-22)
Mahaboob Sab Moula Shariff v.CCIT (2023)455 ITR 231 (Karn)(HC)
S. 143(3) : Assessment-Search and seizure-Undisclosed income-Incriminating documents relating to period 2014 to 2019-No addition can be made on basis of such documents for the assessment year 2021-22. [S. 132, Art, 226]