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Case Law Details

Case Name : Narendra Kumar Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
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Narendra Kumar Vs ITO (ITAT Delhi)

ITAT Delhi held that addition based on incriminating material found during the search carried out of ‘some other person’ i.e. third person/ party and assessing the same by invoking provision of section 147 instead of section 153C is unsustainable.

Facts- the assessee filed return declaring income of Rs. 9,05,470/- for Assessment Year 2012-13. The case was taken up for scrutiny and the assessment u/s 148/147 of the Act was completed on

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