THE HIGH COURT OF MADHYA PRADESH I.T.A.No.26/2019 (Pr. Commissioner of Income Tax Vs. M/s Gahoi Dal & Oil Mills) Gwalior, Dated:-17.07.2019 Mr. D.P.S. Bhaouria, learned counsel for appellant. Heard on admission. This appeal under Section 260-A of Income Tax Act 1961 directed against order dated 08.06.2018 passed in I.T.A.No.62/Agra/2017 by Income Tax Appellate Tribunal Agra Bench, Agra raises following question of law; as to: Whether in absence of any incriminating documents seized during course of search, Assessing Officer is justified in making addition in non abated assessment orders under Section 153A read with Section 143 (3) of Act of 1961; has been answered against Revenue in batch of appeals: I.T.A.No.21/2019 (Pr. Commissioner of Income Tax Vs. Gahoi Dal & Oil Mills), I.T.A.No.31/2019 (Pr. Commissioner of Income Tax Vs. Gahoi Foods Pvt. Ltd.) and I.T.A.No.32/2019 (Pr. Commissioner of Income Tax Vs. Gahoi Foods Pvt. Ltd.) decided on 12.07.2019. In view whereof, this appeal being sans merit and dismissed. No costs. (Sanjay Yadav) (Vivek Agarwal) Judge Judge bj/- BARKHA JHA 2019.07.1 8 17:28:47 Pr. Commissioner of Income-tax v. Gahoi Dal & Oil Mill