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No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Case Law Details
- Case Name
- Shailesh Kumar Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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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 conducted on 24.05.2017 in connection with the H.S. Tewari group, covering the Assessee. The AO completed assessment u/s 153A/143(3) by making an addition of ₹12,01,153 towards unex...
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