Addition U/s. 153C of Income Tax Act Invalid in Absence of Incriminating Material

PCIT Vs Sidhi Vinayak Aromatics Pvt Ltd (Delhi High Court)

Introduction: The Delhi High Court recently delivered a significant judgment in the case of PCIT vs. Sidhi Vinayak Aromatics Pvt Ltd, addressing the legality of additions made under section 153C of the Income Tax Act. The core issue revolved around the absence of incriminating material during a tax search. In this article, we delve into the details of the case, the court’s analysis, and the implications of the judgment.

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