ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments

Bijender Singh Lohia Vs JCIT (OSD) (ITAT Delhi)

The recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi in the case of Bijender Singh Lohia Vs JCIT (OSD) sheds light on the crucial issue of additions made during Section 153A assessments based on manual cash books. The tribunal’s order, dated April 16, 2024, highlights the importance of incriminating material and adherence to procedural requirements in such assessments.

The case originated from a search and seizure operation conducted under Section 132(1) of the Income Tax Act, 1961, on May 29, 2018, invol

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