Digitally Signedby:amulya v. Dewan, Advs
High Court
21 Nov 2017 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Digitally Signedby:amulya v. Dewan, Advs
Date of order
21 Nov 2017
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Digitally Signedby:amulya v. Dewan, Advs, the High Court (2017) allowed the appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$-37, 38 & 40
+ITA 1021/2017 & CM'No. 42220/2017
+ITA 1023/2017 & CM No. 42221/2017
Signature Not Verified
Digitally SignedBy:AMULYA
ITA 1020/2017, 1021/2017 & 1023/2017
versus
Dewan, Advs.
RAM NARAINJINDALRespondentThrough:Mr. RajivSaxena and Ms. SumanglaSaxena, Advs.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAORDER%21.11.2017
CM No. 42219/2017 (Exemption)in ITA 1020/2017& CM No^•42222/2017 (Exemption)in ITA 1023/2017
Allowed, subject to all just exceptions.
ITA 1020/2017,ITA 1021/2017
& ITA 1023/2017
In these appeals, the addition made under Section 153A weresetasideby theTribunal,onapplicationof thedecisionin'Commissionerof Income Tax Vs. Kabul Chawla\380 ITR 573(Del.).
It was held that in the absence of any incriminatingmaterialconcerningsuch additionsfound during the search proceedings,thel|^matter, which was, examined earlier in the assessment proceedings,could not be reopened.
The Court notices that besidesabove, for another year, theRevenue's appeal was rejected {'Pr. Commissioner of Income Tax(Central)-!Vs. Ram Narain Jindal'being ITA No. 910/2017) on30.10.2017.
In the circumstances,no substantialquestionofI'appealsare dismissed;
•
S. RAVINDRABHAT,J
NOVEMBER21,2017
SANJJ^vSACHDEVA,J
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