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TMI Blog2019 (5) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... ould get only a relief of ₹ 31,320/- and the matter travelled upto the Tribunal. The Tribunal in D ART FURNITURE SYSTEMS P. LTD. VERSUS DCIT, CENTRAL CIRCLE 8, NEW DELHI [ 2019 (2) TMI 334 - ITAT DELHI] set aside the findings of the CIT(A) and deleted the addition by allowing the appeal of the assessee. None of the provisions confine the enquiry of the AO to evaluating incriminating mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income-tax Act, 1961 [hereinafter referred to as 'the Act'] on the additions made while framing the assessment order dated 12.03.2013 u/s 153A of the Act. 3. The facts on record show that the assessment was completed on an income of ₹ 2,03,35,310/-. When the assessment was assailed before the CIT(A), the assessee could get only a relief of ₹ 31,320/- and the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that none of the provisions confine the enquiry of the AO to evaluating incriminating materials. This aspect, in the opinion of the Court, was extensively dealt with in Kabul Chawla v. CIT [2016] 380 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi) which has, by now, been followed consistently in several appeals. The non- obstante clause, in the opinion of the Court, was necessary, given t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for interference. Both appeals are accordingly dismissed. 6.5. Respectfully following the same, we allow ground no.1 raised by assessee. 5. When the foundation [assessment] is removed, the super structure [penalty] must fall. 6. In the result, the appeal filed by the assessee in ITA No. 1354/DEL/2018 is allowed. The order is pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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