Case Law Details
Case Name : ACIT Vs Arun Agarwal (ITAT Lucknow)
Appeal Number : I.T.(SS)A. No. 253/Lkw/2020
Date of Judgement/Order : 20/10/2021
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Lucknow
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ACIT Vs Arun Agarwal (ITAT Lucknow)
ITAT Lucknow held that statement recorded u/s 133A of the Income Tax Act is not an incriminating material for the purpose of making search assessment u/s 153A.
Facts-
The assessees mainly filed the petitions under Rule 27 whereby it has taken a ground that approval given by Jt. CIT u/s 153D of the Act to the order passed u/s 153A is without application of mind and hence the order passed u/s 153A is non-est and void ab initio and same may be quashed.
Conclusion-
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