SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI
ITA 4223/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21
Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member
property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment."
12. The petitioners contended that although Kabul Chawla was a decision rendered in the context of Section 153A, the judgment is instructive to the extent that it had held that Section 153A would warrant additions being