Section 153A – Seized material can be relied upon to draw inference that there can be similar transactions throughout period of six years

HIGH COURT OF DELHI Commissioner of Income-tax-VII v/s. Chetan Das Lachman Das IT APPEAL NOS. 1788, 1789, 1791, 2021, 2023, 2024 & 2045 OF 2010 AUGUST 7, 2012 JUDGMENT R.V. Easwar, J. In these appeals by the Revenue filed under Section 260A of the Income Tax Act, 1961 (‘Act’, for short) the following questions of law were framed by us on 14.05.2012: – ITA No.  Assessment Year Question Framed 2021/2010  2000-01  Whether the Income Tax Appellate Tribunal (ITAT) was right in law in deleting the addition of Rs. 40,12,470/- and Rs. 1,05,69,539/- on acc...