2017 (8) TMI 571 - HC - Income Tax

Assumption of jurisdiction and the scope of the additions u/s 153C - Held that - In the absence of any incriminating material qua the Assessee, the applicability of the decision of this Court in CIT v. Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT) is not in doubt. No substantial question of law - Decided against revenue.

Summary

The Delhi High Court dismissed the Revenue's appeal challenging an order of the Income Tax Appellate Tribunal regarding jurisdiction and scope of additions under Section 153C of the Income Tax Act, 1961 for the Assessment Year 2006-07. The court found no substantial question of law and dismissed the appeal.