ITAT Restores Section 153A Additions as CIT(A) Ignored Merits of Search Evidence

DCIT Vs Jankhit Chandulal Prajapati (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, dealt with two Revenue appeals arising from a common order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Years (AYs) 2013-14 and 2014-15 in proceedings under Section 153A of the Income Tax Act, 1961. The Revenue challenged the deletion of additions made by the Assessing Officer (AO), contending that the CIT(A) had allowed the appeals solely on technical grounds without examining the merits of the case. Background of the Case A search under Section 132 was conducted in...