This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 153A Search Assessment- No addition if No incriminating material
Case Law Details
- Case Name
- Mohd. Atique Vs ACIT (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- :2002-03,2001-02,2003-04 to 2007-08
- Courts
- All ITAT, ITAT Indore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Mohd. Atique Vs ACIT (ITAT Indore)
We find that no documents relating to agriculture land taken on lease were found during the course of search, therefore, no addition should have been made in absence of any incriminating material found during the course of search relating to agriculture income. In search assessment, any undisclosed income, which can ultimately be added, is only to the extent of any unrecorded assets / material found or any incriminating documents found as representing undisclosed income earned. Thus, it is evident that the A.O has not made any specific refere...
