IN HIGH COURT OF DELHI AT NEW DELHI ITA 1101/2017 PR. COMMISSIONER OF INCOME TAX-5 Appellant Through : Ms Akriti Dewan and Mr Sanjay Kumar for Mr Rahul Chaudhary, Advocate. versus L.D. CRYSTALS PVT. LTD. Respondent Through : None. ITA 1102/2017 PR. COMMISSIONER OF INCOME TAX-5 Appellant Through : Ms Akriti Dewan and Mr Sanjay Kumar for Mr Rahul Chaudhary, Advocate. versus L. D. CRYSTALS PVT. LTD. Respondent Through : None. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER 04.12.2017 CM No. 43776/2017 (exemption) in ITA 1101/2017 CM No.43778/2017 (exemption) in ITA 1101/2017 Allowed, subject to all just exceptions. CM No. 43777/2017 (delay in re-filing appeal for 20 days) in ITA 1101/2017 CM No. 43779/2017 (delay in re-filing appeal for 20 days) in ITA 1102/2017 1. For reasons stated in applications, delay in re-filing ITA Nos.1101/2017 & 1102/2017 Page 1 appeals is condoned. 2. applications stand disposed of. ITA Nos.1101/2017 & 1102/2017 1. In these appeals under Section 260A of Income Tax Act, 1961, Assessee was subjected to search proceedings and later assessment was completed under Section 253A and substantial amounts were added in assessment made. 2. ITAT ultimately held that additions were not justified, on application of interpretation to provisions in Commissioner of Income Tax versus Kabul Chawla, 380 ITR 573 (Del.), since no incriminating material was seized during search. 3. Court in Kabul Chawla (supra), had ruled that in absence of any incriminating material, assessment finalized originally could not be re-opened. 4. Having regard to above circumstances, there is no merit in appeals. 5. appeals are accordingly dismissed. S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J DECEMBER 04, 2017 Sn ITA Nos.1101/2017 & 1102/2017 Page 2 Pr. Commissioner of Income-tax-5 v. L.D. Crystals Pvt. Ltd