SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

ITA 1801/CHNY/2024Status: DisposedITAT Chennai31 October 2025AY 2015-16Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that since the assessment was completed/unabated at the time of search, additions could not be made in the absence of incriminating material found during the search, following the Supreme Court's decision in PCIT v. Abhisar Buildwell (P) Ltd.

What were the facts?

A search was conducted on the assessee's premises, and subsequently, assessments were framed under Section 153A. The assessee's original return was processed under Section 143(1) and no notice under Section 143(2) was issued before the search.

What were the issues?

Whether additions made under Section 153A are valid in the absence of incriminating material when the assessment was completed/unabated prior to the search.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 143(2),Section 68,Section 115BBE,Section 54F,Section 271(1)(c)

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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 09.10.2025Pronounced: 31.10.2025

PER MANU KUMAR GIRI, JM: The captioned appeals filed by the assessee are directed against order of the Ld. Commissioner of Income Tax (Appeals), Chennai-20 [‘CIT(A)’ in short] dated 30.04.2024 & 25.05.2024 for Assessment Years 2016-17 & 2015-16. 2. Grounds of appeal raised by the assessee in ITA No.1535/Chny/2024 for AY 2016-17 are as under:

ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Var

The order continues below.

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