Principal Commissionerofincome-Tax(Central)-1 v. M/S Biharijiispat Udyog Limited

$-3 & 4 *IN THE HIGH COURT OF DELHI AT NEW DELHI3ITA No. 470/2017 + PRINCIPAL COMMISSIONEROFINCOME-TAX(CENTRAL)-1 Appellant Through ;Mr. Zoheb Hossain, Senior StandingCounsel for Revenue. versus M/S BIHARIJIISPAT UDYOG LIMITED, RespondentThrough :Mr. Ved Jain and Mr.PranjalSrivastava,Advocates. WITH 4. ITA No. 472/2017. + PIUNCIPAL COMMISSIONEROFINCOME-TAX(CENTRAL)-1 Appellant Through:Mr. ZohebHossain,SeniorStandingCounsel for Revenue. versus M/S BIHARIJI ISPAT UDYOG LIMITEDThrough:Mr. Ved Jain and Mr.PranjalSrivastava,Advocates. Respondent CORAM:JUSTICE S. MURALIDHARJUSTICE PRATHIBA M. SINGH ORDER % 17.08.2017 1. These appeals by the Revenue are directed against the order dated 30^^^December,2016 passedbytheIncomeTax AppellateTribunal('ITAT') Signature Not Verified •r inITANo. 418/Del/2014andthe crossobjectionsinC.O.No. 220/Del/2014Assessment Year ('AY') 2007-08. 2. The in theseis whetherthe ITAT was correctin questionurged appealslaw in quashingthe assessmentorder under Section 153Aof the Act byholdingthat scopeofadditionsunderthis sectionis limitedto incriminatingdocumentsseizedduringsearchfollowingthe decisionin CommissionerofIncome-Taxv. KabulChawla[2016]380ITR 573 (Del). 3. Learnedcounselfor the Revenuepointsout that the Revenuehas filed anappealin the SupremeCourt againstthe above decisionbut no staythereofhas been granted. 4. The Courtdoes not findin theorderofthe any legal infirmity impugnedITATparticularlysinceit notesthatthe AO, in the remandreport,confirmedthat"theissueon whichadditionhas beenmade is not basedon material anyseized in the search". 5. No substantialquestionof law arises fi-om the impugned order of theITAT.Theseappealsareaccordinglydismissed. S. MURALIDHAR,J. AUGUST 17, 2017/j PRATHIBA M. SINGH, J.