2019 (8) TMI 1789

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... material found during the course of search - HELD THAT:- The impugned order of the Tribunal allowed the Respondent-Assessee s appeal on the above issue by following the decision of this Court in Allcargo Global Logistics Ltd., [ 2015 (5) TMI 656 - BOMBAY HIGH COURT ] In view of the fact that the impugned order of the Tribunal has followed the binding decision of this Court, no substantial que .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... already been assessed, the assessment u/s. 153C of the Income Tax Act, 1961 would be made only on the basis of incriminating material found during the course of search without appreciating provisions of section 153C which empower Assessing Officer to assess or reassess the total income of six years immediately preceding to the year of search? 3 The impugned order of the Tribunal allowed the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X