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The Pr. Commissioner Of Income Tax -Central -3 v. A.r. Leasing Pvt. Ltd Through

High Court 11 Apr 2018 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

11 Apr 2018

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Pr. Commissioner Of Income Tax -Central -3 v. A.r. Leasing Pvt. Ltd Through, 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.

$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 430/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 ..... Appellant Through: Mr. Ruchir Bhatia, Advocate. versus A.R. LEASING PVT. LTD Through: ..... Respondent 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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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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