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TMI Blog2020 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same was processed u/s 143(1) of the Act. It would show that the return was completed and no assessment was pending from the date of the search. The Hon ble Delhi High Court in the case of CIT vs. Kabul Chawla [ 2015 (9) TMI 80 - DELHI HIGH COURT] held that Completed assessments can be interfered with by the AO while making assessment u/s 153A only on the basis of some incriminating mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.07.2016 for Assessment Year 2010-11. 2. Briefly the facts of the case are that a search and seizure operation u/s 132 of the Income Tax Act, 1961 was conducted on K-World Group of Cases on 05.04.2012. The case of the assessee was also covered u/s 132 of the Act. The assessee in response to notice u/s 153A of the Act issued on 09.07.2014 submitted its return of income on 24.11.2014 declaring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Kabul Chawla (supra). Following the same, Ld. CIT(A) held that since no incriminating material was unearthed during the course of search. Therefore, no addition could be made u/s 153A of the Act of this nature. The addition was, accordingly, deleted. 4. The Revenue in the present appeal challenged the order of Ld. CIT(A) in quashing the order u/s 153A of the Act following the decision of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of CIT vs. Kabul Chawla (supra) held that Completed assessments can be interfered with by the AO while making assessment u/s 153A only on the basis of some incriminating material unearthed during the course of search which were not produced or not already disclosed or made known in the course of original assessment . The Hon ble Delhi High Court following the aforesaid decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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