Case Law Details
It is held that the additions were made beyond the scope of Section 153A/153C of the IT Act as no incriminating material in support of the additions made under Section 68 and under Section 14A were brought on record by the Revenue.
1. The Revenue has filed these Appeals challenging the order of the Income Tax Appellate Tribunal.
2. We would take the facts from Income Tax Appeal No. 1709 of 2014.
3. Though the name of the respondent assessee is distinct in each of these Appeals, it is agreed that the Revenue is proposing similar questions in all of them. These Appeals of the Revenue arise out of the order passed by the Tribunal and taking a view that the grounds raised are covered, in majority of the cases, by the earlier order of the Tribunal.
4. A reference is also made to the same in as much as a Special Bench of the Tribunal was constituted so as to deal with similar grounds as were raised in the present Appeals.
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