The Tax Publishers2020 TaxPub(DT) 0960 (Del-HC)

INCOME TAX ACT, 1961

Section 153C

Where while passing assessment order, AO did not clearly state, as to what was incriminating material on the basis of which additions were sought to be made, same could not be sustained.

Search and seizure - Validity of assessment made pursuant to search action - No incriminating material found during search -

Issue was as regards additions made during course of assessment proceedings, even if no incriminating material was found during the search. Held: AO, while passing assessment order, did not clearly state as to what was incriminating material on the basis of which additions were sought to be made. Co-relation between the so-called incriminating material, which was not even disclosed, and additions made, should have been established by AO, which had not been done, thus, same could not be sustained.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :



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