This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Assessment u/s 153A can be made only on the basis of incriminating material found in search
Case Law Details
- Case Name
- Commissioner of Income Tax 20 Vs. Shri. Deepak Kumar Agarwal (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
It is held that the additions were made beyond the scope of Section 153A/153C of the IT Act as no incriminating material in support of the additions made under Section 68 and under Section 14A were brought on record by the Revenue.
1. The Revenue has filed these Appeals challenging the order of the Income Tax Appellate Tribunal.
2. We would take the facts from Income Tax Appeal No. 1709 of 2014.
3. Though the name of the respondent assessee is distinct in each of these Appeals, it is agreed that the Revenue is pro...
