2017 (12) TMI 752

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..... h could have led to the additions made. On the contrary, in some of these Appeals, the Assessee’s Returns, originally filed, had been scrutinized under Section 143(3) of the Act and the declarations with respect to share capital and/or unsecured creditors were accepted. As a consequence, applying the ratio in Commissioner of Income Tax versus Kabul Chawla, (2015 (9) TMI 80 - DELHI HIGH COURT ), .....

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..... 0 days) ITA No.1098/2017 CM No.43771/2017(delay in filing appeal for 20 days) ITA No.1099/2017 CM No.43773/2017(delay in filing appeal for 20 days) ITA No.1100/2017 CM No.43775/2017(delay in filing appeal for 20 days) 1. In all these appeals, the Assessing Officer (A.O.), for Assessment Years 2003-2004 to 2004-2005 and 2005-2006, had brought to tax various amounts under Section 6 .....

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..... eturns, originally filed, had been scrutinized under Section 143(3) of the Act and the declarations with respect to share capital and/or unsecured creditors were accepted. 4. As a consequence, applying the ratio in Commissioner of Income Tax versus Kabul Chawla, 380 ITR 573 (Del.), the ITAT deleted the amounts brought to tax under Section 68 of the Act. 5. Since Kabul Chawla (supra) was the .....

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