Case Law Details
ATS Infrastructure Ltd. Vs ACIT (ITAT Delhi)
Completed assessments can be interfered with while making assessment under section 153A only on the basis of some incriminating material unearthed during search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in course of original assessment. As it was not so in the instant case, no addition could be made.
FULL TEXT OF THE ITAT JUDGMENT
Since common questions of facts, law and identical grounds have been raised in the aforesaid appeals, the same are being disposed off by way of consolidated order to avoid repetition of discussion.
2. The appellant, M/s. ATS Infrastructure Ltd. (hereinafter referred to as ‘the assessee’) by filing the present appeals, sought to set aside the impugned orders dated 26.08.2014 passed by Ld. CIT (Appeals), Meerut qua the assessment years 2002-03, 2003-04 and 2004-05 on the grounds inter alia that :-
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