2019 (3) TMI 1731

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing Officer were deleted by the Income Tax Appellate Tribunal on the ground that during the search, no incriminating material was found to support such additions. This issue is squarely covered by the judgment of this Court in the case CIT V/s. Continental Warehousing Corporation [ 2015 (5) TMI 656 - BOMBAY HIGH COURT ] and CIT V/s. Gurinder Singh Bawa [ 2015 (10) TMI 1761 - BOMBAY HIGH COURT ] .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w S. 143(3) on the ground that in the absence of any incriminating material found during search, additions made in the assessed income are unsustainable in law? 3. The question framed itself clearly brings out the controversy that the additions made by the Assessing Officer were deleted by the Income Tax Appellate Tribunal on the ground that during the search, no incriminating material was fou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X