In ITA 403/2023 -DEL HC- Delhi High Court reiterates that completed assessments cannot be reopened if no incriminating material is found during search
Justice Rajiv Shakdher & Justice Girish Kathpalia [27-07-2023]

Read Order: Pr. Commissioner of Income Tax-7, Delhi V. Meera Gupta

Chahat Varma

New Delhi, August 14, 2023: The Delhi High Court has recently reiterated the principle that completed assessments cannot be reopened if no incriminating material is discovered during a search operation.

The present appeals concerned AY 2013-14, AY 2011-12 & AY 2009-10. The senior standing counsel representing the Revenue submitted that, as confirmed by the Income Tax Appellate Tribunal, no incriminating material was uncovered in relation to these assessment years.

Highlighting that these assessment years pertained to completed assessments, the division bench of Justice Rajiv Shakdher and Justice Girish Kathpalia took note of the undisputed fact.

The bench observed that even according to the Revenue, the issue at hand had already been addressed by a previous judgment of a Co-ordinate bench in Commissioner of Income Tax Vs. Kabul Chawla [LQ/DelHC/2015/1888], which was affirmed by the Supreme Court in Principal Commissioner of Income Tax, Central-3 vs Abhisar Buildwell [LQ/SC/2023/494].

In light of these considerations, the appeals in question were concluded, as there was no substantial question of law requiring the Court's examination.