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ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 3139
- Case Name
- Jothi Narayanan Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Chennai
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Jothi Narayanan Vs DCIT (ITAT Chennai)
No Addition U/s 153A Without Incriminating Material – ITAT Chennai Quashes Search Additions Based Only on Special Audit Findings
In a search conducted u/s 132 on 04.10.2017 in the case of the assessee, Managing Director of Annai Builders Real Estates Pvt. Ltd., the AO completed assessments u/s 153A r.w.s. 143(3) for multiple years and made several additions including perquisite income u/s 17(2), deemed dividend u/s 2(22)(e), and other adjustments based mainly on findings of a special audit ordered u/s 142(2A).
The assessee challenge...
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