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No Addition in Completed Years Without Incriminating Material in Search Assessment
Case Law Details
- Case Name
- Bhagwat Dayal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Bhagwat Dayal Vs DCIT (ITAT Delhi)
No Incriminating Material—Additions in Search Assessments Quashed by ITAT Delhi- Unabated Years: ITAT Follows Supreme Court in Abhisar Buildwell,- Search Without Seizure of Incriminating Evidence Can’t Lead to Additions— Deposits in Bank Not “Incriminating Material” u/s 153A—
Assessee, Shri Bhagwat Dayal, was a director in several companies of the SRS Group. Pursuant to a search u/s 132 conducted on 06.06.2018 in the SRS Group, the AO issued notice u/s 153A on 03.12.2019 for AYs 2013-14 to 2016-17. These years were unabated (completed) asses...
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