Principal Commissioner Of Income Tax (Central) - 3 v. M/S Appolo Traexim Pvt. Ltd.

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 448/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 3 ..... Appellant Through:

Mr. Sanjay Kumar and Mr. Rahul Chaudhary, Advocates.

versus M/S APPOLO TRAEXIM PVT. LTD. ..... Respondent Through

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 13.04.2018 The Revenue appeals against the decision of the Income Tax Appellate Tribunal (ITAT) which set aside the search assessment, on the ground that the additions made on account of disallowance determined pursuant to the search assessment, were not based upon seizures of any incriminating material recovered during the course of the search. The ITAT relied upon the decision of this Court in the case of 'Commissioner of Income Tax (Central)-III vs. Kabul Chawla', 380 ITR 573. In these circumstances, no question of law arises. The appeal is dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J APRIL 13, 2018/ndn