PCIT vs. Swetaben Patel: No Addition Without Incriminating Material

PCIT (Central) Vs Swetaben Ghanshyambhai Patel (Gujarat High Court) Introduction: The case of PCIT (Central) vs. Swetaben Ghanshyambhai Patel, recently heard by the Gujarat High Court, delves into the critical aspect of making additions in income tax assessments without the presence of incriminating material. This article provides a comprehensive analysis of this judgment and its implications. Background of the Case: This case revolves around an assessment order dated 27th December 2016, where the Assessing Officer, under Section 143(3) and Section 153A(1)(b) of the Income Tax Act, 1961, det...