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“incriminating material”

Search & SeizureSection 153ASection 153A8,981 judgments

HIMANSHU DAKSHESHKUMAR KATWALA,KHAMBHAT ANAND vs. INCOME TAX OFFICER, WARD-1(3)(1), PETLAD

In the result, the appeal of the assessee is allowed

ITA 199/AHD/2026[2017-2018]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2017-2018

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik J Raval & Vivek D Rao, ARsFor Respondent: Shri Girish Parihar, Sr. DR
Section 115BSection 132Section 143(3)Section 147Section 69A

cash, bullion, jewellery or valuable article was found in possession of the appellant. 6. The addition is unsustainable as it is made without any incriminating material, documentary evidence, statement, bank trail or seized material linking the appellant with any alleged accommodation entry. 7. The authorities erred in relying upon alleged

AMBEY ENTERPRISES,DELHI vs. ASSESSING OFFICER, DELHI

In the result, the appeal of assessee is allowed for statistical purposes

ITA 5505/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarambey Enterprises Vs. Assessing Officer 30/54 A 1St Floor Gali Ward 58(1) No.8, Vishwas Nagar Delhi Shahdara, Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdfa 0570D Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 133(6)Section 142(1)Section 144Section 250Section 68Section 69A

facts and in the circumstances of the case and in law, Ld. AO materially erred in making impugned additions without pinpointing any sort of incriminating material or any unaccounted asset corresponding to the income assessed. 7. That on the facts and in the circumstances of the case

KIRAN WATI,NEW DELHI vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the application for condonation of delay of 135 days in filing appeal and appeal filed by the assessee are allowed

ITA 362/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Apr 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Kiran Wati, Vs. Dcit 2473/13, Goverdhan Central Circle Bihari Colony, Shahdara, Noida New Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahnpk 8472 A Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)

facts and circumstances of the case, the learned assessing officer has erred both on facts and in law in making the addition as no incriminating material was found & seized, hence assessment order u/s 153C is invalid. 2. On the facts and circumstances of the case, the learned AO has erred ... days in filing appeal is condoned. 7. In additional ground, it is pleaded that Ld. AO erred in making addition without any incriminating material seized, so assessment u/s 153C is invalid. 8. Ld. Departmental Representative submitted that, Ld. AO had made addition on basis of cash deposit in Bank

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, , JAIPUR vs. GOPAL PRASAD GUPTA, JAIPUR

The appeals of the revenue are dismissed

ITA 1765/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

Court's order dated 19.03.2024 in D.B. Civil Writ Petition No. 18363/2019 and several other linked petitions wherein wrongly held that once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted, Section 153C is to be resorted to without ... Supra) is given as under:- “23. The reasons supplied in case in hand for initiation of proceedings under Section 147/148 are based on the incriminating material and documents including Pen Drives seized during the search carried out of the Manihar Group and the statements recorded during proceedings. From the information

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GOPAL PRASAD GUPTA, JAIPUR

The appeals of the revenue are dismissed

ITA 1764/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

Court's order dated 19.03.2024 in D.B. Civil Writ Petition No. 18363/2019 and several other linked petitions wherein wrongly held that once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted, Section 153C is to be resorted to without ... Supra) is given as under:- “23. The reasons supplied in case in hand for initiation of proceedings under Section 147/148 are based on the incriminating material and documents including Pen Drives seized during the search carried out of the Manihar Group and the statements recorded during proceedings. From the information

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

ITA 817/RPR/2025[2020-21]Status: DisposedITAT Raipur20 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

unexplained expenditure u/s.69C of the Income-tax Act, 1961 without considering facts of the case in its entirety and without incriminating material. 5. The impugned order is bad in law and on facts. 6. The appellant reserves the right to addition, after or omit all or any of the grounds ... Income-tax Act, S.S. Industries, Raipur vs. ACIT, Central Circle-1, Raipur 1961 without considering facts of the case in its entirety and without incriminating material.” 4. The relevant facts giving rise to these appeals are that the Ld. Assessing Officer (‘AO’) initiated proceedings u/s 153C

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

ITA 816/RPR/2025[2019-20]Status: DisposedITAT Raipur20 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

unexplained expenditure u/s.69C of the Income-tax Act, 1961 without considering facts of the case in its entirety and without incriminating material. 5. The impugned order is bad in law and on facts. 6. The appellant reserves the right to addition, after or omit all or any of the grounds ... Income-tax Act, S.S. Industries, Raipur vs. ACIT, Central Circle-1, Raipur 1961 without considering facts of the case in its entirety and without incriminating material.” 4. The relevant facts giving rise to these appeals are that the Ld. Assessing Officer (‘AO’) initiated proceedings u/s 153C

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7844/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7843/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. The relevant passage from the aforesaid judgment is quoted below ... things, nor any unaccounted documents valuable articles or things, nor any unaccounted documents valuable articles or things, nor any unaccounted documents nor any such incriminating material either from the premises of nor any such incriminating material either from the premises nor any such incriminating material either from the premises

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. The relevant passage from the aforesaid judgment is quoted below ... things, nor any unaccounted documents valuable articles or things, nor any unaccounted documents valuable articles or things, nor any unaccounted documents nor any such incriminating material either from the premises of nor any such incriminating material either from the premises nor any such incriminating material either from the premises

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7839/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19
For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. The relevant passage from the aforesaid judgment is quoted below ... things, nor any unaccounted documents valuable articles or things, nor any unaccounted documents valuable articles or things, nor any unaccounted documents nor any such incriminating material either from the premises of nor any such incriminating material either from the premises nor any such incriminating material either from the premises

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

ITA 5519/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5518/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

VESTIGE MARKETING PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5516/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

nprovision of Section 132(4) of the Act in the context of discovering\nundisclosed income, explained that in cases where no unaccounted\ndocuments or incriminating material is found, the powers under\nSection 132(4) of the Act cannot be invoked. The relevant passage\nfrom the aforesaid judgment is quoted below ... able to find any\nunaccounted money, unaccounted bullion nor any other\nvaluable articles or things, nor any unaccounted documents\nnor any such incriminating material either from the premises of\nthe company or from the residential houses of the managing\ndirector and other directors. In such a case, when the\nmanaging

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