Case Law Details
Case Name : Ritesh Rai Vs DCIT (ITAT Chennai)
Appeal Number : ITA No. 811 & 812/Chny/2022
Date of Judgement/Order : 19/07/2023
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Chennai
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Ritesh Rai Vs DCIT (ITAT Chennai)
ITAT Chennai held that in absence of incriminating material as a result of search, no addition can be made in the assessment framed u/s.143(3) r.w.s.153A of the Act, if such assessments are unabated on the date of search.
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