No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted

Shailesh Kumar Vs ACIT (ITAT Delhi)

Delhi ITAT Quashes ₹6.11 Lakh Addition in 153A Assessment: No Incriminating Material, Abhisar Buildwell Applied

The Delhi Bench ‘B’ of the ITAT in  allowed the Assessee’s appeal and deleted the addition of ₹6,11,153 sustained by the CIT(A), holding that no addition can be made u/s 153A in the absence of incriminating material found during search.

A search u/s 132 was

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