SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

ITA 712/JPR/2024Status: DisposedITAT Jaipur02 January 2025AY 2012-13Bench: DR. S. SEETHALAKSHMI (Judicial Member)26 pages
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What did the Tribunal hold?

The Tribunal held that additions in completed assessments under Section 153A cannot be made without any incriminating material found during the search, following the Supreme Court's decision in Pr. Commissioner of Income-Tax v/s Abhisar Buildwell (P) Limited. Therefore, the addition made by the AO was not sustained.

What were the facts?

A search and seizure action was conducted on the assessee, Saurabh Agrotech Pvt. Ltd., as part of a group search. The Assessing Officer (AO) made an addition on account of 'Dharmada/charity' collected, which the assessee argued was not supported by any incriminating material found during the search.

What were the issues?

Whether additions under Section 153A are permissible in completed assessments without incriminating material found during a search. Whether amounts collected as 'Dharmada/charity' can be added to income without proper justification and incriminating material.

Which sections of the Income-tax Act were involved?

Section 153A,Section 132

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024

For Appellant: CA jktLo dh vksj ls@
Hearing: 06/11/2024Pronounced: 02/01/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

These two appeals are filed by the assessee aggrieved from the order of Commissioner of Income Tax (Appeal), Jaipur-4 [ for short CIT(A)] for the assessment years 2010-11 & 2012-13 dated 30.04.2024. The said order of the ld. CIT(A) arise as against the order dated 31.12.2017 passed under section 143(3) r.w.s 153A of the Income Tax Act, by DCIT, Central Circle, Alwar

The order continues below.

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