2017 (11) TMI 1677

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..... ide by the Tribunal, on application of the decision in ‘Commissioner of Income Tax Vs. Kabul Chawla’ (2015 (9) TMI 80 - DELHI HIGH COURT ). It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, the matter, which was examined earlier in the assessment proceedings, could not be reopened. The Court notices that besides above, for .....

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..... s held that in the absence of any incriminating material concerning such additions found during the search proceedings, the 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)-2 Vs. Ram Narain Jindal' being ITA No. 910/2017) on 3 .....

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