Pr. CIT v. Meeta Gutgutia

395 ITR 526High Court2017#35 most cited

What is Pr. CIT v. Meeta Gutgutia authority for?

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

1,226

judgments rely on this decision, according to BharatTax’s citation analysis of 367,842 Indian tax judgments — from 2017 to 2026.

Also referred to as

Pr. CIT v. Meeta Gutgutia · 395 ITR 526 · search assessment · Section 153A · Section 132(4) · incriminating material · retracted statement · completed assessments · additions without incriminating evidence · Kabul Chawla principle

Also reported as

82 Taxmann.com 287248 Taxmann 384157 DTR 20

Sections most often in play

Section 153ASection 143(3)Section 132Section 147Section 148Section 153CSection 132(4)Section 143(2)
Read the full judgment

Issues it is cited on

section 153(1)statement under section 132(4)retracted statementsection 132(1)section 153a(1)section 153bpanchnamasection 132asearch assessmentblock periodsection 158bsection 158

Judgments citing Pr. CIT v. Meeta Gutgutia

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…vidence was found during the course of search and hence the AO had no jurisdiction to assess uls 153A and hence the order passed is bad in law. The Hon'ble Delhi HC in Pr. CIT v. Lata Jain reported in 3841TR 543 &Pr.CIT V. Meeta Gutgutia Prop. Ferns N Petals- 395 ITR 526 held that in absence of any incriminating material found as a result of search, assumption of jurisdiction was also not in accordance with law. The SLP-1812112018 filed by the department in the case of Smt Meeta Gutgutia has been dismissed by Hon'ble Supreme Court. Further It is a well settled law now that the additions uls 153A in case of unabat…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…vidence was found during the course of search and hence the AO had no jurisdiction to assess uls 153A and hence the order passed is bad in law. The Hon'ble Delhi HC in Pr. CIT v. Lata Jain reported in 3841TR 543 &Pr.CIT V. Meeta Gutgutia Prop. Ferns N Petals- 395 ITR 526 held that in absence of any incriminating material found as a result of search, assumption of jurisdiction was also not in accordance with law. The SLP-1812112018 filed by the department in the case of Smt Meeta Gutgutia has been dismissed by Hon'ble Supreme Court. Further It is a well settled law now that the additions uls 153A in case of unabat…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…vidence was found during the course of search and hence the AO had no jurisdiction to assess uls 153A and hence the order passed is bad in law. The Hon'ble Delhi HC in Pr. CIT v. Lata Jain reported in 3841TR 543 &Pr.CIT V. Meeta Gutgutia Prop. Ferns N Petals- 395 ITR 526 held that in absence of any incriminating material found as a result of search, assumption of jurisdiction was also not in accordance with law. The SLP-1812112018 filed by the department in the case of Smt Meeta Gutgutia has been dismissed by Hon'ble Supreme Court. Further It is a well settled law now that the additions uls 153A in case of unabat…

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal of the assessee is allowed

ITA 305/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jul 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2013-14

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Ishtiyanque Ahmed, CIT(DR)
Section 143(1)Section 143(2)Section 144Section 153A

…ided by the assessee as an accommodation entry cannot be its income. Such amount could only be added in the hands of the person who had obtained the accommodation entry from the assessee. v) Reliance was placed on the following judgements:- (a) Meeta Gutgutia 395 ITR 526 (Del) (b) SKS Ispat and Power Ltd. 398 ITR 584 (Bom) (c) Deepak Kumar Agarwal and others 398 ITR 586 (Bom) (D) Best Infrastructure India Pvt. Ltd. 397 ITR 82 (Del) (e) Dipak Jashvantalal Panchal 397 ITR 153 (Guj) (f) Chintels India Ltd. 397 ITR 416 (Del) (g) Kabul Chawla 380 ITR 573 (Del) vi) There was no search in the case of the assessee and…

Principal Commissioner of Income Tax-20 vs. Kavita Agarwal

Appeal is dismissed along with all the pending

ITA/190/2022HC Delhi14 Jul 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68Section 69B

…ncriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 as well as by the orders of the ITAT in the group cases of Madho Gopal Agarwal and M/s Kapis Impex LLP (supra). 11. A predecessor Division Bench of this Court in Kabul Chawla (supra) has held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made…

Principal Commissioner of Income Tax-20 vs. Mamta Agarwal

Appeal is dismissed along with all the pending

ITA/191/2022HC Delhi14 Jul 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132(1)Section 143(2)Section 153ASection 68Section 69B

…ncriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 as well as by the orders of the ITAT in the group cases of Madho Gopal Agarwal and M/s Kapis Impex LLP (supra). 11. A predecessor Division Bench of this Court in Kabul Chawla (supra) has held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made…

Principal Commissioner of Income Tax-20 vs. Suman Agarwal

Appeal is dismissed along with all the pending

ITA/189/2022HC Delhi14 Jul 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132(1)Section 143(2)Section 153ASection 68Section 69B

…ncriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 as well as by the orders of the ITAT in the group cases of Madho Gopal Agarwal and M/s Kapis Impex LLP (supra). 11. A predecessor Division Bench of this Court in Kabul Chawla (supra) has held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made…

PCIT (Central)-3, New Delhi vs. Prominent Real Tech Pvt.L to

ITA/193/2022HC Delhi12 Jul 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 153Section 153ASection 153A(1)

…ITA No.193/2022 Page 1 of 8 $~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 193/2022 PCIT (CENTRAL)-3, NEW DELHI ..... Appellant Through: Mr.Ajit Sharma, senior standing counsel. versus PROMINENT REAL TECH PVT.L TO. ..... Respondent Through: None % Date of Decision: 12th July, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): C.M.No.30174/2022 Keeping in view the averments in the application, the delay in filing the present appeal is condoned. Accordingly, the application stands disposed of. ITA No.193/2022 1. Present Income Tax Appeal…

ACIT, Central Circle-19, New Delhi vs. K.R. Pulp & Papers Ltd, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 6929/DEL/2018[2016-17]Status: DisposedITAT Delhi12 Jul 2022AY 2016-17

Bench: Shri N. K. Billaiya & Shri Yogesh Kumar U.S.

For Appellant: Ms.Monika AggarwalFor Respondent: Shri Surender Pal

…tion since it is not based on any material found as a result of search on the appellant, as have been also held by the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573 and Pr. CIT vs. Meeta Gutgutia reported in 395 ITR 526. 3.2 That the learned Commissioner of Income Tax (Appeals)-27, New Dehi, has failed to comprehend that when no notice u/s 143(2) of the Act has been issued and served prior to search on 08.07.2015 u/s 132(1) of the Act, the provision of section 153A of the Act could not be applied in a case where no incriminating evidence or material had been fou…

ACIT, Central Circle-19, New Delhi vs. K.R. Pulp & Papers Ltd, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 6928/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Jul 2022AY 2015-16

Bench: Shri N. K. Billaiya & Shri Yogesh Kumar U.S.

For Appellant: Ms.Monika AggarwalFor Respondent: Shri Surender Pal

…tion since it is not based on any material found as a result of search on the appellant, as have been also held by the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573 and Pr. CIT vs. Meeta Gutgutia reported in 395 ITR 526. 3.2 That the learned Commissioner of Income Tax (Appeals)-27, New Dehi, has failed to comprehend that when no notice u/s 143(2) of the Act has been issued and served prior to search on 08.07.2015 u/s 132(1) of the Act, the provision of section 153A of the Act could not be applied in a case where no incriminating evidence or material had been fou…

K.R. Pulp & Papers Ltd, New Delhi vs. ACIT, Central Circle-19, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 5851/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Jul 2022AY 2015-16

Bench: Shri N. K. Billaiya & Shri Yogesh Kumar U.S.

For Appellant: Ms.Monika AggarwalFor Respondent: Shri Surender Pal

…tion since it is not based on any material found as a result of search on the appellant, as have been also held by the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573 and Pr. CIT vs. Meeta Gutgutia reported in 395 ITR 526. 3.2 That the learned Commissioner of Income Tax (Appeals)-27, New Dehi, has failed to comprehend that when no notice u/s 143(2) of the Act has been issued and served prior to search on 08.07.2015 u/s 132(1) of the Act, the provision of section 153A of the Act could not be applied in a case where no incriminating evidence or material had been fou…

Krbl Infrastructure Ltd, Delhi vs. ACIT, Central Circle-7, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 1147/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Jul 2022AY 2016-17

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153Section 153ASection 153A(1)Section 68

…30.03.2016 and accordingly, Assessment Year 2013-14, though part of block period, is a concluded Assessment Year. It is a settled proposition of law by the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Krbl Infrastructure Ltd, Delhi vs. ACIT, Central Circle-7, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 1146/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Jul 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153Section 153ASection 153A(1)Section 68

…30.03.2016 and accordingly, Assessment Year 2013-14, though part of block period, is a concluded Assessment Year. It is a settled proposition of law by the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Krbl Infrastructure Ltd, Delhi vs. ACIT, Central Circle-7, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 1145/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Jul 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153Section 153ASection 153A(1)Section 68

…30.03.2016 and accordingly, Assessment Year 2013-14, though part of block period, is a concluded Assessment Year. It is a settled proposition of law by the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Krbl Infrastructure Ltd, Delhi vs. ACIT, Central Circle-7, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 1144/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Jul 2022AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153Section 153ASection 153A(1)Section 68

…30.03.2016 and accordingly, Assessment Year 2013-14, though part of block period, is a concluded Assessment Year. It is a settled proposition of law by the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Kewal Kohli, New Delhi vs. ACIT, Central Circal-28, New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 56/DEL/2020[2012-13]Status: DisposedITAT Delhi07 Jul 2022AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153A

…d from the premises of Shri Himanshu Kohli. There is no mention of any incriminating material found from the premises of the assessee and the ratio laid down by the Hon'ble Jurisdictional High Court in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Kewal Kohli, New Delhi vs. ACIT, Central Circal-28, New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 55/DEL/2020[2011-12]Status: DisposedITAT Delhi07 Jul 2022AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153A

…d from the premises of Shri Himanshu Kohli. There is no mention of any incriminating material found from the premises of the assessee and the ratio laid down by the Hon'ble Jurisdictional High Court in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Kewal Kohli, New Delhi vs. ACIT, Central Circal-28, New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 54/DEL/2020[2010-11]Status: DisposedITAT Delhi07 Jul 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Aashna Paul, CIT- DR
Section 132Section 153A

…d from the premises of Shri Himanshu Kohli. There is no mention of any incriminating material found from the premises of the assessee and the ratio laid down by the Hon'ble Jurisdictional High Court in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526 squarely apply wherein it has been held as under: “60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78 (Bom) which accepted the plea that if no incriminating material was found during the co…

Smt. Bimla Devi, Chennai vs. DCIT, Central Circle - 3(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3266/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…tions P. Ltd. reported in 387 ITR 529 has reiterated similar legal position and held that no addition can be made in the absence of incriminating material in unabated/concluded assessment. In yet another case, in the case of PCIT v. Meeta Gutgutia reported in 395 ITR 526, the Hon’ble Delhi High Court has held that there should be incriminating material qua each of the assessment years in which additions were sought to be made pursuant to the search and seizure operations and such observations were affirmed by the Hon’ble Supreme Court by way of dismissing the SLP filed by the Department in the case reported in 25…

Smt. Shobha Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3265/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…tions P. Ltd. reported in 387 ITR 529 has reiterated similar legal position and held that no addition can be made in the absence of incriminating material in unabated/concluded assessment. In yet another case, in the case of PCIT v. Meeta Gutgutia reported in 395 ITR 526, the Hon’ble Delhi High Court has held that there should be incriminating material qua each of the assessment years in which additions were sought to be made pursuant to the search and seizure operations and such observations were affirmed by the Hon’ble Supreme Court by way of dismissing the SLP filed by the Department in the case reported in 25…