Home › Income-Tax Act › PCIT v. Amita Garg (Smt.) (2020) 114 taxmann.com 551 (Delhi) (HC) Editorial: SLP is granted to the revenue PCIT v. Devi Das Garg (2020) 270 Taxman 17 (SC)

PCIT v. Amita Garg (Smt.) (2020) 114 taxmann.com 551 (Delhi) (HC) Editorial: SLP is granted to the revenue PCIT v. Devi Das Garg (2020) 270 Taxman 17 (SC)

S. 153A : Assessment-Search-No fresh material was discovered during search and seizure proceedings-Deletion of addition is held to be justified. [S.132]

Dismissing the appeal of the  revenue the Court held that the Tribunal is justified in deleting the addition when no fresh material was discovered during search and seizure proceedings.