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

ACIT, Central Circle- 13, New Delhi vs. Jay Nikki Industries Ltd., New Delhi

ITA 6635/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6630/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6629/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6628/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6627/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6626/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6625/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6624/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6623/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6622/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. b) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. c) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. d) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 10 ITA No.6627/Del./2017 and 15 other appeals e) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. f) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in I…

DCIT, Central -2, Indore vs. M/S Great Galleon Ventures Ltd, Indore

In the result, the appeals of the Revenue bearing ITANo

ITA 68/IND/2021[2016-17]Status: DisposedITAT Indore23 Dec 2021AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A Nos. 114 to 116/Ind/2020 Assessment Years:2016-17 to 2018-19 M/s. Great Galleon Ventures ltd. DCIT, Central-2, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AABCK1743N ITA No.67 to 70/Ind/2021 Assessment Year:2015-16 to 2018-19 ACIT, Central-2, M/s. Great Galleon Ventures ltd. Indore Indore बनाम/ Vs. (Appellant) (Respondent ) P.A. No. AABCK1743N Revenue by Shri Rajeeb, Jain CIT-DR Respondent by S/ Shri A…

DCIT, Central -2, Indore vs. M/S Great Galleon Ventures Ltd, Indore

In the result, the appeals of the Revenue bearing ITANo

ITA 67/IND/2021[2015-16]Status: DisposedITAT Indore23 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A Nos. 114 to 116/Ind/2020 Assessment Years:2016-17 to 2018-19 M/s. Great Galleon Ventures ltd. DCIT, Central-2, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AABCK1743N ITA No.67 to 70/Ind/2021 Assessment Year:2015-16 to 2018-19 ACIT, Central-2, M/s. Great Galleon Ventures ltd. Indore Indore बनाम/ Vs. (Appellant) (Respondent ) P.A. No. AABCK1743N Revenue by Shri Rajeeb, Jain CIT-DR Respondent by S/ Shri A…

Late Shri Ghansham Dass Through L/H Sh.Devinder Singh, Chandigarh vs. DCIT-CC-1, Chandigarh

Appeals stand partly allowed

ITA 7/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh22 Dec 2021AY 2017-18

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 5 To 7/Chd/2021 "नधा"रण वष" / Assessment Years : 2015-16 To 2017-18 Late Sh. Ghansham Dass, The Dcit, बनाम Through L/H Sh. Davinder Singh, Central Circle-1, Sco 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aanpd3889R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 153A

…h the assessment framed is illegal, arbitrary & unjustified which merits to be quashed. 2. That the Ld. Commissioner of Income Tax (Appeals) has failed to consider the decision of the Hon'ble Delhi High Court rendered in the case of Meeta Gutgutia reported in 395 ITR 526 and the SLP filed by the revenue against this decision which stands dismissed vide order reported in 96 taxmann.com 468(SC) wherein it has been held that invocation of section 153A to re-open concluded assessments of assessment years earlier to search was not justified in absence of incriminating material found during search qua each such earlier…

Late Sh. Ghansham Dass Through L/H Sh. Devinder Singh, Chandigarh vs. DCIT-CC-1, Chandigarh

Appeals stand partly allowed

ITA 6/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh22 Dec 2021AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 5 To 7/Chd/2021 "नधा"रण वष" / Assessment Years : 2015-16 To 2017-18 Late Sh. Ghansham Dass, The Dcit, बनाम Through L/H Sh. Davinder Singh, Central Circle-1, Sco 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aanpd3889R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 153A

…h the assessment framed is illegal, arbitrary & unjustified which merits to be quashed. 2. That the Ld. Commissioner of Income Tax (Appeals) has failed to consider the decision of the Hon'ble Delhi High Court rendered in the case of Meeta Gutgutia reported in 395 ITR 526 and the SLP filed by the revenue against this decision which stands dismissed vide order reported in 96 taxmann.com 468(SC) wherein it has been held that invocation of section 153A to re-open concluded assessments of assessment years earlier to search was not justified in absence of incriminating material found during search qua each such earlier…

Late Sh. Ghansham Dass Through L/H Sh.Devinder Singh, Chandigarh vs. DCIT-CC-1, Chandigarh

Appeals stand partly allowed

ITA 5/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh22 Dec 2021AY 2015-16

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 5 To 7/Chd/2021 "नधा"रण वष" / Assessment Years : 2015-16 To 2017-18 Late Sh. Ghansham Dass, The Dcit, बनाम Through L/H Sh. Davinder Singh, Central Circle-1, Sco 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aanpd3889R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 153A

…h the assessment framed is illegal, arbitrary & unjustified which merits to be quashed. 2. That the Ld. Commissioner of Income Tax (Appeals) has failed to consider the decision of the Hon'ble Delhi High Court rendered in the case of Meeta Gutgutia reported in 395 ITR 526 and the SLP filed by the revenue against this decision which stands dismissed vide order reported in 96 taxmann.com 468(SC) wherein it has been held that invocation of section 153A to re-open concluded assessments of assessment years earlier to search was not justified in absence of incriminating material found during search qua each such earlier…

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 416/BANG/2021[2017-18]Status: DisposedITAT Bangalore22 Dec 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

…ound during the course of search. Hence the AO should not have made any addition in AY 2014-15. In support of this legal contention, the Ld A.R placed her reliance on the decision rendered by Hon’ble High Court of Delhi in the case of PCIT vs. Meeta Gutgutia (395 ITR 526)(Delhi) and certain other decisions during the course of hearing. Subsequently, the ld A.R furnished a copy of decision rendered by jurisdictional Hon’ble Karnataka High Court also in the case of PCIT vs. Delhi International Airport P Ltd (ITA No.322/2018 & others dated 29th September, 2021). 5. The Ld A.R submitted that the return of income for…

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Cirlce-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 415/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Dec 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

…ound during the course of search. Hence the AO should not have made any addition in AY 2014-15. In support of this legal contention, the Ld A.R placed her reliance on the decision rendered by Hon’ble High Court of Delhi in the case of PCIT vs. Meeta Gutgutia (395 ITR 526)(Delhi) and certain other decisions during the course of hearing. Subsequently, the ld A.R furnished a copy of decision rendered by jurisdictional Hon’ble Karnataka High Court also in the case of PCIT vs. Delhi International Airport P Ltd (ITA No.322/2018 & others dated 29th September, 2021). 5. The Ld A.R submitted that the return of income for…

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 414/BANG/2021[2015-16]Status: DisposedITAT Bangalore22 Dec 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

…ound during the course of search. Hence the AO should not have made any addition in AY 2014-15. In support of this legal contention, the Ld A.R placed her reliance on the decision rendered by Hon’ble High Court of Delhi in the case of PCIT vs. Meeta Gutgutia (395 ITR 526)(Delhi) and certain other decisions during the course of hearing. Subsequently, the ld A.R furnished a copy of decision rendered by jurisdictional Hon’ble Karnataka High Court also in the case of PCIT vs. Delhi International Airport P Ltd (ITA No.322/2018 & others dated 29th September, 2021). 5. The Ld A.R submitted that the return of income for…

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 413/BANG/2021[2014-15]Status: DisposedITAT Bangalore22 Dec 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

…ound during the course of search. Hence the AO should not have made any addition in AY 2014-15. In support of this legal contention, the Ld A.R placed her reliance on the decision rendered by Hon’ble High Court of Delhi in the case of PCIT vs. Meeta Gutgutia (395 ITR 526)(Delhi) and certain other decisions during the course of hearing. Subsequently, the ld A.R furnished a copy of decision rendered by jurisdictional Hon’ble Karnataka High Court also in the case of PCIT vs. Delhi International Airport P Ltd (ITA No.322/2018 & others dated 29th September, 2021). 5. The Ld A.R submitted that the return of income for…

ACIT, Central Circle-15, New Delhi vs. Luxman Builders Pvt. Ltd., New Delhi

In the result, the CO filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 817/DEL/2018[2010-11]Status: DisposedITAT Delhi14 Dec 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2010-11 Acit, Vs Lumax Builders Pvt. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. Pan: Aaacl2184R Co No.93/Del/2018 (Ita No.817/Del/2018) Assessment Year: 2010-11 Lumax Builders Pvt. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. Pan: Aaacl2184R (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Advocate Revenue By : Ms Paramita M. Biswas, Cit, Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 3Rd November, 2017 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2010- 11. Co No.93/Del/2018 2. The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT, DR
Section 132Section 132(4)Section 153A

…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. 2. That since approval obtained u/s 153D of the Act was a mechanical and, invalid approval having been granted without due application of mind to the facts of the assessee company, order of assessment made u/s 153 A/143(3) is invalid and not in accordance with law. It is therefore, prayed that it be held that notice issued u/s' 153A of the Act a…