The Income Tax Appellate Tribunal Unaided, a brief order noted that the appeal urged error by the Tribunal in disallowing interest and making additions. There was no question of law arising, and the appeal was dismissed.
The appeal is dismissed.
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THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3
..... Appellant
versus
UPPAL CHADHA HI-TECH DEVELOPERS (P) LTD.
..... Respondent Through Mr. Salil Kapoor, Ms. Ananya Kapoor and Mr. Sumit Lalchandni, Advs.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
The Revenue’s appeal urges that the Tribunal fell into error in disallowing of interest and making addition in completed assessment of the assessee/respondent. Both the CIT(A) and the ITAT in the present case were of the opinion that in the absence of any incriminating material seized in the course of search operations, the AO could not have brought to tax the amounts that were already disclosed and part of the record. The lower appellate authorities relied upon Commissioner of Income Tax vs. Kabul Chawla, 380 ITR 573 (Del) . No question of law arises. The appeal is dismissed.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
MARCH 12, 2018/ rc
1 issue framed by the court
whether the appeal based on the claim that the Tribunal erred in disallowing interest and making an addition in the completed assessment could be allowed.
Colour shows how this judgement treated each authority
Commissioner of Income Tax vs. Kabul ChawlaRelied on¶14
Commissioner of Income Tax vs. Kabul Chawla, 380 ITR 573 (Del)
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3
UPPAL CHADHA HI-TECH DEVELOPERS (P) LTD.
S. RAVINDRA BHAT
A. K. CHAWLA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
