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$-37, 38 & 40 HIGH COURT OF DELHI
ITA 1020/2017 & CM No. 42218/2017
PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3 Appellant
Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Jr.
Standing Counsel and Ms. Akriti Dewan, Advs.
ITA 1020/2017 & CM No. 42218/2017
PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3 Appellant
Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Jr.
Standing Counsel and Ms. Akriti Dewan, Advs.
VERSUS
' . , RAM NARAIN JINDAL Respondent
Through: Mr. RajivSaxena and Ms. Sumangla Saxena, Advs.
Through: Mr. RajivSaxena and Ms. Sumangla Saxena, Advs.
ITA 1021/2017 & CM'No. 42220/2017
TAX(CENTRAL)-3 Appellant
TAX(CENTRAL)-3 Appellant
VERSUS
ITA 1023/2017 & CM No. 42221/2017
TAX(CENTRAL)-2 Appellant
TAX(CENTRAL)-2 Appellant
ITA 1020/2017, 1021/2017 & 1023/2017 Page 1
2017:DHC:8955-DB
2017:DHC:8955-DB
VERSUS
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
21.11.2017 CM No. 42219/2017 (Exemption) in ITA 1020/2017 & CM No^
42222/2017 (Exemption) in ITA 1023/2017 •
Allowed, subject to all just exceptions.
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
21.11.2017 CM No. 42219/2017 (Exemption) in ITA 1020/2017 & CM No^
42222/2017 (Exemption) in ITA 1023/2017 •
Allowed, subject to all just exceptions.
ITA 1020/2017, ITA 1021/2017 & ITA 1023/2017
In these appeals, the addition made under Section 153A were set aside by the Tribunal, on application of the decision in
'Commissioner of Income Tax Vs. Kabul Chawla\ 380 ITR 573
(Del.).
It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, thel|^ matter, which was, examined earlier in the assessment proceedings, could not be reopened.
The Court notices that besides above, for another year, the
Revenue's appeal was rejected {'Pr. Commissioner of Income Tax
(Central)-! Vs. Ram Narain Jindal' being ITA No. 910/2017) on
30.10.2017.
In these appeals, the addition made under Section 153A were set aside by the Tribunal, on application of the decision in
'Commissioner of Income Tax Vs. Kabul Chawla\ 380 ITR 573
(Del.).
It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, thel|^ matter, which was, examined earlier in the assessment proceedings, could not be reopened.
The Court notices that besides above, for another year, the
Revenue's appeal was rejected {'Pr. Commissioner of Income Tax
(Central)-! Vs. Ram Narain Jindal' being ITA No. 910/2017) on
30.10.2017.
ITA 1020/2017, 1021/2017 & 1023/2017 Page 2
' «ec a.
In the circumstances, no substantial question ofI • appeals are dismissed; '
S. RAVINDRA BHAT, J NOVEMBER21,2017 SANJJ^vSACHDEVA,J
Pages
' «ec a.
In the circumstances, no substantial question ofI • appeals are dismissed; '
S. RAVINDRA BHAT, J NOVEMBER21,2017 SANJJ^vSACHDEVA,J
Pages
JUDGMENT