This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Invalidates Section 153C Invocation: Distinction Between “Belonging” & “Pertaining/Relating” Proved Crucial
Case Law Details
- Case Name
- Rachita Sahgal Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Rachita Sahgal Vs ACIT (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi has quashed tax additions totaling ₹42.94 lakh each against a couple, Rachita Sahgal and Vivek Sahgal, citing an invalid “satisfaction” recorded under Section 153C of the Income Tax Act, 1961. The ruling, delivered on February 7, 2025, highlights a critical distinction between seized material “belonging” to an assessee and merely “pertaining” or “relating” to them.
The case originated from a search action conducted on January 3, 2018, against the M/s...
Author Info
