JUDGMENT

Girish Kathpalia, J. - By way of this appeal brought under Section 260A of the Income Tax Act, the appellant/revenue has assailed order dated 28.06.2021 of the Income Tax Appellate Tribunal, whereby appeal bearing No. ITA 7826/Del/2018 filed by the revenue against the assessee (respondent herein) pertaining to the Assessment Year 2011-12 was dismissed. On advance notice, the respondent/assessee entered appearance through counsel. We heard learned counsel for both sides.

2. The appellant/revenue has proposed in this appeal the following questions as substantial questions of law:

2.1 Whether the scope of assessment under section 153A extends to income unearthed on the basis of statements recorded during post search proceedings?

2.2 Whether the decision in the case of CIT Vs Kabul Chawla, (2015) 61 Taxman.com 412 (Del) applies to a case where a fresh material/information received after the date of search is sufficient to reopen the assessment under section 153A [see Dr. A.V. Sreekumar Vs CIT, (2018) 90 taxman.com 355]?

However, after preliminary hearing held on 04.12.2023, learned counsel for appellant/revenue stated that the proposed question No. 2.1 is not pressed for the time b