Addition pursuant to search operation on matter dealt during original assessment

D – Art Furniture Systems P. Ltd. Vs DCIT (ITAT Delhi) As AO has not unearthed any incriminating during the course of search operation under section 132, so no addition could be made during the relevant assessment year under section 153A by reopening the assessment on the matter, which was already examined earlier during original assessment concluded U/s. 143(3). FULL TEXT OF THE ITAT JUDGEMENT This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] 27, New Delhi dated 10.01.2018 pertaining to assessment year 2008-09. 2. The solitary grievan...