ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. M/S G.S. MOTELS & INFRACITY PVT. LTD., LUCKNOW
What did the Tribunal hold?
The CIT(A) allowed the assessee's appeal, holding that the additions made by the AO were not based on any incriminating material found during the search. The tribunal upheld the CIT(A)'s decision, agreeing that the assessment under section 153C required incriminating material.
What were the facts?
During a search and survey operation, the Assessing Officer (AO) observed that the assessee company received substantial share application money and unsecured loans from certain entities. The AO found that these entities did not exist at their stated addresses and concluded they were fictitious, making the funds unexplained.
What were the issues?
Whether additions made under section 153C are valid without incriminating material found during search, and whether the CIT(A) erred in deleting additions under section 68 without considering merits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW
Before: SH. SUDHANSHU SRIVASTAVA & SH. NIKHIL CHOUDHARY
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER NIKHIL CHOUDHARY, A.M.: This appeal and cross objection have been filed by the Department and the assessee respectively against the order of the ld. CIT(A)-3, Lucknow, passed on 9.04.2025, under section 250 of the Income Tax Act, 1961, wherein the ld. CIT(A) has allowed the appeals of the assessee against the order passed by the Assessing Officer under section 153C r.w.s. 143(3) for the A.Y. 2011- 12 on 30.12.2019. The grounds of appe
The order continues below.
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More judgments on Section 153C
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- Venish Vinodray Lalani, Rajkot vs Income Tax Officer, MorbiITA 197/RJT/2026[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Ajay Singh, Kota vs DCIT, Central Circle, KotaITA 495/JPR/2026[2016-17]Status: Disposed13 Oct 2026AY 2016-17
- Dineshkumar Chhaganlal Manavadaria, Junagadh vs ITO Ward 1, JunagadhITA 837/RJT/2025[2020-21]Status: Disposed9 Oct 2026AY 2020-21
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