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Section 153C Addition not Sustainable without Incriminating Material: ITAT Delhi
Case Law Details
- Case Name
- ITO Vs Prajyoti Impex Pvt Ltd (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Prajyoti Impex Pvt Ltd (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) Delhi heard an appeal filed by the Income Tax Officer (ITO) against Prajyoti Impex Pvt Ltd. The case involved assessment year 2014-15 and the initiation of proceedings under Section 153C of the Income Tax Act after a search and seizure operation. The ITO made certain additions to the assessed income, but the Commissioner of Income-Tax (Appeals) deleted these additions. The ITAT Delhi examines the case to determine whether the additions made by the ITO were based on incriminating material found ...
