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TMI Blog2023 (1) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of CIT Vs. Kabul Chawla [ 2015 (9) TMI 80 - DELHI HIGH COURT] and decision of case of 'Principal CIT Vs. Meeta Gutgutia Prop M/s. Ferns 'N' Petals ,[ 2017 (5) TMI 1224 - DELHI HIGH COURT] have been unanimous to hold that in relation to the assessments which have already been concluded, the AO is precluded from making additions on any other issue except relating or conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue against the order dated 20.11.2019 of the Commissioner of Income Tax (Appeals), Gurgaon [hereinafter referred to as 'CIT(A)'] passed u/s. 153A(1)(b)/143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). 2. The Revenue is aggrieved by the action of the CIT(A) in deleting the additions made by the AO in the assessment framed u/s. 143(3) read with Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct has relied on the various judicial decisions including the decision of the Hon'ble Bombay High Court in the case of All Cargo Global Logistics Ltd. 120 DTR 89 and of the Delhi High Court in the case of CIT Vs. Kabul Chawla 234 Taxman 300 (Delhi) and in Principal CIT Vs. Meeta Gutgutia Prop M/s. Ferns 'N' Petals , ITA 306/2017 and others decided vide order dated 25.5.2017. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny incriminating material. 5. We have heard the rival submissions and perused the material on record. We find that the issue is squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del) followed by the Hon'ble Gujrat High Court in the case of PCIT Vs. RSA Digi Prints 2017 (9) TMI 530. Reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order or reassessment order which has attained finality, unless the material gathered in the course of proceedings u/s. 153A of the Act establishes that relief granted under the final assessment/reassessment was contrary to the fact unearthed during the course of 153A proceedings. The proposition laid down in aforesaid case laws can be well applied to the present case. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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