Case Law Details
Case Name : Kiran Mahana Vs DCIT (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Kiran Mahana Vs DCIT (ITAT Delhi)
No Incriminating Material Found on Assessee—153A Assessment Based Solely on Documents Seized from Third Party Invalid; Proceedings Should Have Been u/s 153C—Assessment Quashed
The Assessee originally filed return for AY 2014-15 declaring income of ₹2,48,330, later revised to ₹8,92,310 in response to notice u/s 153A. Search operations on the LARA Group led t
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