ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,
In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed
ITA 3903/DEL/2006[2002-2003]Status: DisposedITAT Delhi05 Aug 2022AY 2002-2003
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A
36A on 24.08.2010, along with application for condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity
