PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S BHARATNET TECHNOLOGY LIMITED

Appeals stands dismissed in limine

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

III Vs. Kabul Chawla, 2016 (380) ITR 573 by the CIT wherein it was held that in the absence of any incriminating material found during the search action when there was no pending assessment which could be said to have abated on the date of the search, the additions cannot be made. It was also noticed that the departmental representative