The Tax Publishers2019 TaxPub(DT) 5313 (MP-HC)

INCOME TAX ACT, 1961

Section 153A

Completed assessments could not be interefered with while framing assessment under section 153A in the absence of incriminating material unearthed during search.

Search and seizure - Assessment under section 153A - No incriminating material discovered during search - Fate of completed assessment

Question arose for consideration was whether in absence of any incriminating documents seized during the course of search, AO was justified in making addition in non abated assessment orders under section 153A.Held: Completed assessments could not be interefered with while framing assessment under section 153A in the absence of incriminating material unearthed during search.

Followed:CIT v. Kabul Chawla (2016) 380 ITR 573 (Del) : 2015 TaxPub(DT) 3486 (Del-HC)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :



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