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Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Case Law Details
- Case Name
- Varadappan Natarajan Vs ACIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Chennai
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Varadappan Natarajan Vs ACIT (ITAT Chennai)
Search Assessments Cannot Be Fishing Expeditions – Only Seized Material Can Trigger Additions- ITAT Chennai Quashes Additions in Search Assessment for Lack of Incriminating Material
Chennai ITAT, in the case of V. Natarajan, a Chartered Accountant & Chairman of Pavai Varam Educational Trust, quashed the additions made by AO in assessments framed u/s 153A r.w.s. 143(3) for A.Ys. 2015-16 & 2016-17, holding that no additions can be made under Section 153A without incriminating material found during search.
A search u/s 132 was conducted on 27....
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