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No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
Case Law Details
- Case Name
- PCIT Vs Maneesh Pharmaceuticals Limited (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Bombay High Court
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PCIT Vs Maneesh Pharmaceuticals Limited (Bombay High Court)
Completed Assessments Protected: Bombay HC Rejects Additions Without Search Evidence; Section 153A Not a Second Chance: Bombay HC Upholds Deletion of Additions; Search Without Evidence Cannot Trigger Additions: Bombay HC Clarifies Section 153A Scope; No Fresh Additions in Unabated Assessments Without Evidence: Bombay HC Ruling.
The appeals were filed by the Revenue under Section 260A of the Income Tax Act, 1961 challenging a common order dated 25 October 2021 passed by the Income Tax Appellate Tribunal (ITAT), which upheld the o...
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