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Document related to transactions recorded in books cannot be considered as incriminating material
Case Law Details
- Case Name
- Lord Krishna Dwellers (P) Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Delhi
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Advocate Akhilesh Kumar Sah
Lord Krishna Dwellers (P) Ltd. Vs DCIT (ITAT Delhi)
Lord Krishna Dwellers case: Purchases of land reflected in the seized sale deeds duly recorded in the regular books of account, documents seized relating to same during the course of search cannot be considered as incriminating material, enabling AO to proceed under section 153A
In Lord Krishna Dwellers (P) Ltd. vs. DCIT [ITA No. 5294/DEL/2013 [AY: 2006-07] & ITA No. 2403/DEL/2014 [AY: 2007-08], decided on 17.12.2018], in ITA No. 5294/DEL/2013 [A Y: 2006-07], the assessee challenged the validity of the assump...
