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TMI Blog2018 (1) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... ound or seized during the course of search proceedings which resulted in any addition in the case of the assessee. CIT(Appeals) has rightly deleted the addition made following various judicial pronouncements in this regard. Thus no incriminating material was found during search action and hence addition made was not justified - See MEETA GUTGUTIA PROP. M/S. FERNS N PETALS [ 2017 (5) TMI 1224 - DELHI HIGH COURT] - Decided in favour of assessee. - ITA No.981, 982/Chd/2017 (Assessment Year : 2007-08 and 2011-12) - - - Dated:- 5-1-2018 - Ms.Diva Singh, Judicial Member And Ms.Annapurna Gupta, Accountant Member Appellant by: Shri Ashish Abrol, CIT DR Respondent by: Shri Ashwani Kumar, CA ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incriminating material or evidence was found and seized during the course of search, nor any addition made emanating out of search proceedings. Therefore, relying on various judicial pronouncements, the Ld.CIT(Appeals) held that the impugned additions could not have been made in the facts of the present case in the order passed u/s 153A of the Act. The Ld.CIT(Appeals) has relied upon the decision of the Coordinate Bench of the Tribunal in the case of M/s Mala Builders Pvt. Ltd. Vs. ACIT in ITA Nos.433 to 437/Chd/2014 wherein the Tribunal had further relied upon the decision of he Hon'ble Bombay High Court in the case of CIT Vs. M/s Murli Agro Products Pvt. Ltd. in ITA No.36 of 2009 and in the case of CIT Vs. Kabul Chawla, 234 Taxman 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Delhi High Court in the case of CIT Vs. Kabul Chawla (supra) has been distinguished by the Hon'ble Delhi High Court in the case of Smt.Dayawanti (supra). 5. We have heard the contentions of both the parties. We do not find any merit in the present appeal filed by the Revenue. The facts vis- -vis both the appeal that search action was carried out on the assessee on 4.10.2012 and at the time of search action no assessment or reassessment proceedings were pending is undisputed. It is also not disputed that no incriminating documents or record or any other evidence was found or seized during the course of search proceedings which resulted in any addition in the case of the assessee. Therefore, the Ld.CIT(Appeals), we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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