2022 (4) TMI 1618 - HC - Income Tax

Assessment u/s 153A - addition based on seized material or not? - competency of AO to consider all the material that is available on record - HELD THAT - As proposed substantial questions of law in this appeal is squarely covered by the judgment of this court in Commissioner of Income Tax 16 vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. 2015 (5) TMI 656 - BOMBAY HIGH COURT and therefore the appeal can be disposed. Appeal accordingly disposed.

Summary

The Bombay High Court disposed of the appeal as the proposed substantial questions of law were covered by a previous judgment. Appellant represented by Mr. Suresh Kumar and Respondent by Mr. Rahul Hakani. (2022 (4) TMI 1618 - BOMBAY HIGH COURT)