SC: Suit Alleging Coercion or Undue Influence Cannot be Rejected under Order VII Rule 11 CPC  ||  Cal HC: Once ED Attachment is Confirmed, Challenge Becomes Academic; PMLA Remedy Must be Pursued  ||  MP HC: Pen-Drive Evidence Cannot be Introduced At a Late Trial Stage Without Proof or Relevance  ||  Calcutta HC: Employee Can't be Stopped From Joining Rival Post-Resignation; Trade Secrets Protected  ||  Calcutta HC: Banks Must Provide Forensic Audit Report Before Calling an Account Fraudulent  ||  Del HC: Woman Cannot Demand Re-Entry to Abandoned Matrimonial Home if Alternate Accommodation Exists  ||  Calcutta HC: Land Acquisition For Industrial Park is Public Purpose; Leasing to Industry is Valid  ||  Patna HC: PwD Recruitment Must Comply With RPwD Act; Executive Resolutions Cannot Override the Law  ||  Madras HC: Individuals Facing Criminal Trial Must Get Court Permission Even to Renew Passports  ||  Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists    

Rajiv Kumar Khurana vs. Income Tax Officer - (Income Tax Appellate Tribunal) (05 Dec 2023)

No addition can be made on assessment framed under Section 153A of IT Act dehors incriminating material found during the search

MANU/ID/1743/2023

Direct Taxation

Present appeal by the assessee is directed against the order of the learned CIT (Appeals) for the assessment year 2014-15. The assessee submitted that the assessment has been framed under Section 153A of the Income Tax Act, 1961 (IT Act) pursuant to a search. However, he submitted that no addition in this case has been done by referring to seized material found during the search.

Assessment is pursuant to notice under Section 153A of the IT Act. The additions are not based upon any incriminating material found during search. As per the decision of the Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd., no addition can be made on the assessment framed under Section 153A dehors incriminating material found during the search.

Since, the AO himself admitted that the addition is made dehors any seized incriminating material during the search, in view of decision of Apex Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd, the order of the Learned CIT(A) is set aside. Appeal of the assessee stands allowed.

Tags : ASSESSMENT   ADDITION   LEGALITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved