ANOOP JAIN HUF,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE - 1 , NOIDA

ITA 4043/DEL/2025Status: DisposedITAT Delhi29 October 2025AY 2013-1425 pages
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What did the Tribunal hold?

The Tribunal held that additions under Section 153A for unabated assessment years can only be made if incriminating material is found during the search from the assessee's possession. Relying on Supreme Court and High Court judgments, the Tribunal quashed the additions made based on third-party information.

What were the facts?

A search operation was conducted, and subsequently, notices under Section 153A of the Income Tax Act were issued to the assessees for AY 2013-14. Additions were made based on alleged bogus Long Term Capital Gains, commission, and cost of shares.

What were the issues?

Whether additions under Section 153A are permissible in unabated assessment years without incriminating material found from the assessee's possession. Whether reliance on third-party material is sufficient for additions in such cases.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 69A,Section 115BBE,Section 69C,Section 132,Section 139

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Cases cited in this judgment(7)Show list

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Income Tax Appellate Tribunal, DELHI “G” BENCH: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri S.K.Tulsian, Adv. &, Shri Bhoomija Verma, Adv
For Respondent: Shri Mahes Kumar, CIT DR
Hearing: 03.09.2025Pronounced: 29.10.2025

PER MANISH AGARWAL, AM : These three appeals are filed by assessee against the separate orders dated 20.05.2025 passed by the Ld. Commissioner of Income Tax (A)-3, Noida [“Ld. CIT(A)”], all are pertaining to Assessment Year 2013-14. ITA No.4038/Del/2018 & Others

2.

As these three appeals are having the issues which are inter- linked, inter-co

The order continues below.

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