ITAT Delhi Quashes Search Assessments for Lack of Incriminating Material

Divjot Singh Mainee Vs DCIT (ITAT Delhi) Summary : The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in Divjot Singh Mainee vs DCIT examined the validity of search assessments under Section 153A of the Income Tax Act, 1961, for Assessment Years (AYs) 2013–14 and 2014–15. The Tribunal addressed two core legal issues — whether additions could be made in the absence of incriminating material and whether the approval granted under Section 153D was mechanical and devoid of application of mind. Background A search and seizure operation under Section 132 was conducted on the assessee ...