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Case Law Details

Case Name : Smt. Sanjana Mittal Vs DCIT (ITAT Amritsar)
Related Assessment Year : 2014-15
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Smt. Sanjana Mittal Vs DCIT (ITAT Amritsar)

In a case where no assessment proceedings are pending on the date of the search and seizure proceedings, the assessment under section 153A can be carried out only on the basis of seized material. In a case, where no incriminating material is unearthed during the course of search proceedings and the assessment proceedings remain unabated as on the said date, no additions can be validly made in the hands of the assessee. Our aforesaid view is fortified by the judgment of the Hon’bl

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