Commissioner Of Income Tax & Anr. vs Bahubali Neminath Muttin

Whether the assessment was required to be done under s. 153A of the IT Act, 1961 and not under s. 143 of the IT Act, 1961? --- Held: The Tribunal's finding that the assessment was vitiated due to being conducted under s. 143(3) instead of s. 153A post-search was not interfered with, as the Court focused on the absence of substantial questions of law. Whether the Tribunal was justified in not upholding additions on account of unaccounted purchases under s. 69B and unaccounted/suppressed sales? --- Held: Yes, as the Tribunal's findings of fact were not perverse and no substantial question of law arose.