Pr. CIT v. Ram Avtar Verma

395 ITR 252High Court2017#1189 most cited

What is Pr. CIT v. Ram Avtar Verma authority for?

Additions to income made in search assessments, particularly under Sections 153A or 153C, are not justified if no incriminating material is recovered during the search operation itself.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr. CIT v. Ram Avtar Verma · Section 153A · Section 153C · incriminating material · search assessment · panchnama · additions without material · search and seizure assessment

Also reported as

88 Taxmann.com 666

Sections most often in play

Section 143(3)Section 153CSection 153ASection 147Section 148Section 151Section 149Section 139

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)panchnamablock periodbest judgment assessmentsection 153b

Judgments citing Pr. CIT v. Ram Avtar Verma

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4304/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4303/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4302/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4301/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4300/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4299/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4298/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4297/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4280/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4279/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4278/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4277/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4276/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4275/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4274/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4273/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4272/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4271/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4269/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4268/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years." 14. Yet another judgment which merits notice is that of Pr. CIT v. Ram Avtar Verma [2017] 88 taxmann.com 666/395 ITR 252 (Delhi)/IT Appeal Nos.61 & 62 of 2017, dated 7-2-2017, where the following pertinent observations were made:- "3. CIT(A), after considering the record, was of the opinion that the additions could not be justified, and accordingly granted relief,, holding that no incriminating material was recovered during the search. The Revenue's appeal was reje…

Showing 1–20 of 95 · Page 1 of 5

Pr. CIT v. Ram Avtar Verma (395 ITR 252) — Cited in 95 Judgments | BharatTax