In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed
Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14
153D of the Act has been filed or not becomes immaterial. 6. The Ld. DR submitted that the order under challenge before the CIT(A) as well as before the ITAT is emerging from Assessment Order passed under Section 143(3) of the Act and the question of no incriminating material found will not be the criteria for quashing