ITAT Annuls Section 153A Assessment as Search Warrant Was Not in Assessee’s Name

ACIT Vs Honey Arora (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, dismissed five appeals filed by the Revenue for Assessment Years 2011-12 to 2015-16, upholding the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] that had annulled assessments framed under Section 153A of the Income-tax Act. The case arose from a search conducted on 6 February 2019 at the assessee’s residence. Following the search, the Assessing Officer (AO) issued notices under Section 153A and completed assessments by making additions under Section 69A. The assessee challenged the validity of the...