This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Case Law Details
- Case Name
- PCIT Vs Milan Kavin Parikh (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
PCIT Vs Milan Kavin Parikh (Bombay High Court)
The Bombay High Court dismissed the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal which had allowed the assessee’s appeal for Assessment Year 2006–07. The core issue was whether additions could be made under Section 153A of the Act in the absence of any incriminating material found during the course of a search conducted under Section 132.
The assessee had filed a return of income declaring a modest income, which stood processed and completed prior to the ...
Author Info
