2017 (10) TMI 1539 - HC - Income Tax

Assessment u/s 153A - absence of any incriminating material in search - HELD THAT - The questions of law sought to be urged by the Revenue in the present appeal against an order in ACIT v. Blubird Software (P.) Ltd. 2016 (10) TMI 1316 - ITAT DELHI for the Assessment Year 2005- 06 stands covered against the Revenue and in favour of the Assessee by the decision of this Court in CIT v. Kabul Chawla 2015 (9) TMI 80 - DELHI HIGH COURT .

Summary

The Delhi High Court condoned delays in filing and re-filing applications. In ITA No. 803/2017, the appeal by Revenue against an ITAT order was dismissed as the questions of law were already decided in favor of the Assessee in a previous court decision. (Citation: 2017 (10) TMI 1539 - DELHI HIGH COURT)