Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment

Estate of Late Smt. Jayanthi Krishnamurthy Vs ACIT (ITAT Chennai)

The Estate of Late Smt. Jayanthi Krishnamurthy Vs ACIT case by ITAT Chennai brings to light several important legal facets pertaining to the Indian Income Tax Act. Specifically, the ruling touches upon the intricacies of Section 153A, and when additions to income can be made following a search operation. This article aims to provide a comprehensive analysis of the case, its implications, and its alignment with prior legal precedents.

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