PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3 vs. RAM NARAIN JINDAL

$-37, 38 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1020/2017 & CM No. 42218/2017 PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3 Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Jr. Standing Counsel and Ms. Akriti Dewan, Advs. versus ' . , RAM NARAIN JINDAL Respondent Through: Mr. RajivSaxena and Ms. Sumangla Saxena, Advs. + + ITA 1021/2017 & CM'No. 42220/2017 PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3 Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Jr. Standing Counsel and Ms. Akriti Dewan, Advs. versus RAM NARAIN JINDAL Respondent Through: Mr. RajivSaxena and Ms. Sumangla Saxena, Advs. ITA 1023/2017 & CM No. 42221/2017 PR. COMMISSIONER OF INCOME TAX(CENTRAL)-2 Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Jr. Standing Counsel and Ms. Akriti ITA 1020/2017, 1021/2017 & 1023/2017 Page 1 Digitally Signed By:AMULYA Signature Not Verified

Dewan, Advs. versus RAM NARAIN JINDAL Respondent Through: Mr. RajivSaxena and Ms. Sumangla Saxena, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER % 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 were set aside by the Tribunal, on application of the decision in 'Commissioner of Income Tax Vs. Kabul Chawla\ 380 ITR 573 (Del.). It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, thel|^ matter, which was, examined earlier in the assessment proceedings, could not be reopened. The Court notices that besides above, for another year, the Revenue's appeal was rejected {'Pr. Commissioner of Income Tax (Central)-! Vs. Ram Narain Jindal' being ITA No. 910/2017) on 30.10.2017. ITA 1020/2017, 1021/2017 & 1023/2017 Page 2

' «ec a. In the circumstances, no substantial question ofI • appeals are dismissed; ' S. RAVINDRA BHAT, J NOVEMBER 21,2017 SANJJ^vSACHDEVA,J Pages