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TMI Blog2020 (2) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... ting material on the basis of which the additions were sought to be made. The co-relation between the so-called incriminating material which has not even been disclosed, and the additions made, should have been established by the Assessing Officer, which had not been done. No substantial question of law arises for our consideration. - ITA 67/2020 and C.M. Nos. 4576-77/2020 - - - Dated:- 4-2-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on any incriminating material found during the search of the Dawat Group of Companies to which the assessee belongs. The Tribunal has held in paragraph 40 of the impugned order as follows: 40. We have carefully considered the rival contention and perused the orders of the lower authorities. It is apparent that on the date of initiation of search on 10/2/2009 the assessment proceedings u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in CIT vs Kabul Chawla (supra) the above additions deserve to be deleted. Accordingly we direct the learned assessing officer to delete the disallowance of payment in contravention is of provisions of section 40A (3) of the income tax act, disallowance of expenses on account of non-deduction and short deduction of tax at source and addition on account of personal expenditure. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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