PR. COMMISSIONER OF INCOME TAX Vs. GAHOI DAL

JUDGEMENT

(1.) Heard on admission.

(2.) Common issue which arises for consideration in these batch of Appeals under Section 260A of Income Tax Act, 1961 directed against the common order dated 08.06.2018 passed by the Income Tax Appellate Tribunal Agra Bench, Agra is as to "whether in absence of any incriminating documents seized during the course of search, the Assessing Officer is justified in making the addition in non abated assessment orders under Section 153 A read with Section 143 (3) of the Act of 1961".

(3.) Assessment years are 2005-2006 to 2011-2012.