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Concluded assessments cannot be disturbed in absence of any incriminating material
Case Law Details
- Case Name
- Smt.Binnaifer Kohli Vs Asstt. Commissioner of Income Tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Mumbai
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We find from the record that the return of income was filed on 29.10.2004 whereas the search was conducted on 17.1.2008 meaning thereby the assessee for the assessment year 2004-05 had attained finality on the date of search. In terms of section 153A of the Act, the already finalised assessment can only be disturbed if the search team has found some incriminating documents or material and which was relied upon by the AO at the time of framing the assessment or the addition is made in the order passed under section 143(3) r.w.s.153A of the Act by referring to seized material an...
