Principal Commissioner Of Income Tax (Central)-3 v. M/S Appolo Traexim (P) Ltd
High Court
11 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Principal Commissioner Of Income Tax (Central)-3 v. M/S Appolo Traexim (P) Ltd
Date of order
11 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax (Central)-3 v. M/S Appolo Traexim (P) Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~91
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 420/2018
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3
..... Appellant
Through: Mr. Sanjay Kumar and Mr. Rahul Chaudhary, Advocates.
versus
M/S APPOLO TRAEXIM (P) LTD.
..... Respondent
Through:
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R
%
11.04.2018
The Revenue appeals against the decision of the Income Tax Appellate Tribunal (ITAT) which set aside the search assessment, on the ground that the additions made on account of disallowance determined pursuant to the search assessment, were not based upon seizures of any incriminating material recovered during the course of the search. The ITAT relied upon the decision of this Court in the case of ‘Commissioner of Income Tax (Central)-III vs. Kabul Chawla’, 380 ITR 573.
In these circumstances, no question of law arises. The appeal is dismissed.
S. RAVINDRA BHAT, J
APRIL 11, 2018/nn
A. K. CHAWLA, J
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