Case Law Details
Case Name : DMA Investment P. Ltd. Vs DCIT (ITAT Delhi) (Delhi High Court)
Related Assessment Year : 2006-07-2009-10
Courts :
All ITAT ITAT Delhi
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Brief of the case:
The ITAT Delhi bench in the above cited case held that in case of completed assessment if notice u/s 153A is issued then addition can be made only on the basis of incriminating material found during the course of search. Therefore, any other addition which has nothing to do with the incriminating material found during the search cannot be sustained.
Facts of the case:
- A sear
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