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No additions in absence of incriminating material during section 153A search
Case Law Details
- Case Name
- Rajat Minerals Pvt. Ltd. Vs DCIT (ITAT Ranchi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10 to 2015-16
- Courts
- All ITAT, ITAT Ranchi
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Rajat Minerals Pvt. Ltd. Vs DCIT (ITAT Ranchi)
Conclusion: Various additions/disallowances made by AO were clearly beyond the scope of authority vested under s.153A owing to absence of any incriminating material or evidence deduced as a result of search in so far as completed assessments were concerned and the same was not permissible in law.
Held: Additions were made by AO solely on the basis of some TEP received in November 2016 as against search conducted in July 2014. The assessment for AY 2009-10 to 2012-13 were stood concluded on the date of search. Thus, such alleged incriminating infor...
