The Pr. Commissioner Of Income Tax -Central-3 v. Gateway Impex Pvt. Ltd

$~93, 94 & 97 *IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 137/2019 & CM Nos. 6351-52/2019 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant versus GATEWAY IMPEX PVT. LTD. ..... Respondent + ITA 138/2019 & CM APPL. 6353/2019 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant versus GATEWAY IMPEX PVT. LTD. ..... Respondent + ITA 141/2019 & CM Nos. 6356-57/2019 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant versus GATEWAY IMPEX PVT. LTD. ..... Respondent Present : Mr. Ruchir Bhatia, Sr. Standing Counsel for the appellant. Mr. Rohit Kumar Gupta, Adv. for respondent. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN % O R D E R11.02.2019 The entire question of law urged in this case is with respect to the additions made in Section 153C by the Assessment Officer (AO) pursuant to a search carried out in the premises of a third party. In the block assessment, the AO brought to tax the amounts under Section 14A. The Tribunal held correctly that since no material was seized by or recovered, which incriminated the assessee, the addition made under Section 14A was not sustainable; in doing so, the Tribunal relied upon Commissioner of Income Tax v. Kabul Chawla, 380 ITR 573. No substantial question of law arises in the present appeals. These appeals are dismissed. S. RAVINDRA BHAT, J FEBRUARY 11, 2019 aj PRATEEK JALAN, J