Section 153C of Income tax Act, 1961— In the instant case, revenue has preferred this appeal to assail the common order passed by ITAT.
The Tribunal has dismissed the appeal preferred by the Revenue against the order of the CIT (A) to delete the additions sought to be made by the Assessing Officer after issuance of notice under Section 153C.

Held that—In our view, no substantial question of law arises for our consideration.  the impugned order passed by the Tribunal is liable to be sustained. Even otherwise, we find that the Assessing Officer did not make any additions on the basis of the agreement dated 05.09.2006 attributed to the assessee. The Assessing Officer proceeded to make additions dehors the said agreement, which in any event, was not justified.[THE PR. COMMISSIONER OF INCOME TAX -4 VERSUS GLENSDALE ENTERPRISES DEVELOPMENT PVT. LTD.][2019] 19 ITCD Online (5) [ DELHI HIGH COURT]