JUDGMENT

Manmohan, J. - CM Appl.49062/2022 (Exemption) in ITA 458/2022

CM Appl.49240/2022 (Exemption) in ITA 459/2022

Allowed, subject to all just exceptions. Accordingly, the applications stand disposed of.

CM Appl. 49063/2022 in ITA 458/2022

CM Appl. 49241/2022 in ITA 459/2022

2. Keeping in view the averments in the applications, the delay in filing the appeals is condoned. Accordingly, the applications stand disposed of.

ITA 458/2022

ITA 458/2022

3. Present Income Tax Appeals have been filed challenging the Order dated 11th January, 2022 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.4971/Del/2017 for the Assessment Year 2009-10 and ITA No.4972/Del/2017 for the Assessment Year 2010-11. Learned counsel for appellant states that the ITAT has erred in law in holding that additions under Section 153A of the Income Tax Act, 1961 ('the Act') cannot be made without incriminating material gathered during the course of search even though there is no legal requirement in law that incriminating material must be found during search. He submits that the ITAT has erred in relying upon the judgement of this Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Del) ignoring the fact tha