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TMI Blog2023 (7) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... ashed the assessment order. As in the case of Abhisar Buildwell [ 2023 (4) TMI 1056 - SUPREME COURT] has upheld the decision of the Hon ble Delhi High Court, therefore, there remain no grievance for the revenue now. We do not find any error or infirmity in the findings of the CIT(A) qua ground No.2, therefore, the captioned appeals by the revenue are dismissed. - ITA No. 5042, 5043, 5032 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Del/2017 A.Y. 2008-09 :- 1) The CIT (A) has erred on facts and in law in law and on facts in allowing the appeal of the assessee without truly appreciating the factual matrix of the case. 2) The Ld. CIT(A) has erred in law in relying on Kabul Chawla 61 taxman.com 412(Delhi) and in holding that completed assessment could not have been interfered by the AO by making the assessment u/s 153 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have filed the reply without verifying from the assessment records or referring the matter to AO is clear violation of rule 46A of the I.T. Act being additional evidence accepted in appellate proceedings. 5) The Ld. Commissioner of Income Tax (Appeals) has erred in law and on the facts in deleting the addition of Rs. 10,83,70,818/- made by AO on account of disallowance of deduction u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of search, the CIT(A) respectfully following the binding decision of Hon ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 61 taxmann.com 412 quashed the assessment order. 5. The Hon ble Apex Court in the case of Abhisar Buildwell 454 ITR 212 has upheld the decision of the Hon ble Delhi High Court, therefore, there remain no grievance for the revenue now. 6. Without going i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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