ACIT-CENTRAL CIRCLE-1, RAIPUR vs. RAJ KUMAR LOHIA, RAJNANDGAON
What did the Tribunal hold?
The Tribunal held that in completed assessment years, additions cannot be made in the absence of incriminating material found during a search, even if a statement was recorded and later retracted. The addition was based solely on a retracted statement without any supporting evidence.
What were the facts?
A search operation was conducted on the assessee's premises, and during a statement recorded under section 132(4), the assessee disclosed an amount, which was later retracted. The Assessing Officer made an addition based on this retracted statement.
What were the issues?
Whether an addition can be made in a completed assessment year based on a retracted statement without any incriminating material found during a search? Whether Section 153A applies to completed assessments without incriminating material?
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR
Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeals preferred by the Revenue and corresponding cross objection by the as
The order continues below.
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