ITAT Chandigarh deletes Section 153A Additions Due to Lack of Incriminating Material  

DCIT Vs Sanjeev Aggarwal (ITAT Chandigarh)

In DCIT vs. Sanjeev Aggarwal, the Income Tax Appellate Tribunal (ITAT) Chandigarh addressed the validity of additions made under Section 153A of the Income Tax Act, 1961. The case stemmed from a search conducted on November 15, 2017, on the Scott Edil group, leading to reassessments under Section 153A. The Revenue appealed against the CIT(A)’s decision to delete additions made by the Assessing Officer (AO), arguing that digital data seized during the search constituted incriminating material. The assessee, in cross-objections, c

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