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In absence of incriminating material Completed assessments could not be interfered by AO during assessment U/s. 153A
Case Law Details
- Case Name
- ATS Infrastructure Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03 to 2004-05
- Courts
- All ITAT, ITAT Delhi
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ATS Infrastructure Ltd. Vs ACIT (ITAT Delhi)
Completed assessments can be interfered with while making assessment under section 153A only on the basis of some incriminating material unearthed during search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in course of original assessment. As it was not so in the instant case, no addition could be made.
FULL TEXT OF THE ITAT JUDGMENT
Since common questions of facts, law and identical grounds have been raised in the afor...
