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No Addition u/s 153A without incriminating material found during search – Statements of third parties not sufficient: ITAT Delhi
Case Law Details
- Case Name
- Gulshan Investment Pvt. Ltd. Vs JCIT (OSD) (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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Gulshan Investment Pvt. Ltd. Vs JCIT (OSD) (ITAT Delhi)
No Addition u/s 153A without incriminating material found during search – Statements of third parties not sufficient: ITAT Delhi
Gulshan Investment Pvt. Ltd & others Vs JCIT -ITA No.3872/Del/2024 dt 16.4.25
The core dispute involves additions made by the AO u/s 153A following a search & seizure operation u/s 132. The relevant assessment years range from 2013–14 to 2016–17.
The key legal issue across all these appeals was whether additions made u/s 153A for completed (unabated) assessment years can be sustained in the absen...
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