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“incriminating material”

Search & SeizureSection 153ASection 153A8,981 judgments

The decision most relied on for incriminating material is CIT v. Kabul Chawla (380 ITR 573), cited in 3,235 judgments on BharatTax.

Leading authorities on incriminating material

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Pr. CIT v. Abhisar Buildwell (P.) Ltd.
149 Taxmann.com 399 · 2023 · Supreme Court
2,379
citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

CIT v. Sinhgad Technical Education Society
397 ITR 344 · 2017 · Supreme Court
1,589
citing judgments

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

Pr. CIT v. Meeta Gutgutia
395 ITR 526 · 2017 · High Court
1,226
citing judgments

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

All Cargo Global Logistics Ltd. v. DCIT
137 ITD 287 · 2012 · ITAT
907
citing judgments

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

PCIT v. Best Infrastructure (India) (P.) Ltd.
397 ITR 82 · 2017 · High Court
786
citing judgments

A statement recorded under Section 132(4) of the Income Tax Act, 1961, does not by itself constitute incriminating material for making additions to income.

CIT v. RRJ Securities Ltd.
380 ITR 612 · 2016 · High Court
689
citing judgments

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

Pr. CIT v. Saumya Constructions (P.)Ltd.
387 ITR 529 · 2016 · High Court
670
citing judgments

Assessments under Section 153A cannot be sustained without any incriminating material found during the search that substantiates the additions. This principle applies even to completed assessments where no additional income is disclosed.

Judgments citing incriminating material

Advantage India, New Delhi vs. Pr.CIT (Central)-II, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

22/06/2016. During the Page 17 of 61 ITA No. 634/DEL/2019 Advantage India Vs.PC.I.T said search/survey action, the Revenue states that it found incriminating material and documents which showed that the society was used as a tool and instrumentality for camouflaging huge tax evasion and for channelizing the unaccounted ... Wing of Delhi. During the Page 36 of 61 ITA No. 634/DEL/2019 Advantage India Vs.PC.I.T course of survey proceedings, a large number of incriminating material and documents were found which revealed the fact that M/s Advantage India was used as a tool for channelizing the unaccounted and tainted funds

Ssgr Hospital and Research Centre Private Limited, Haldwani vs. DCIT/ACIT, Central Circle, Haldwani

In the result, appeals of the Assessee in ITA Nos

ITA 73/DDN/2025[2014-2015]Status: DisposedITAT Dehradun17 Sept 2025AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

arguing on the Ground No. 5 of the Appeals submitted that the additions have been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle ... Directors and based on the DVO report obtained during the assessment proceedings, therefore, the subject additions have made de-hors the incriminating material found during the course of search, thus, prayed for allowing the Appeal. 10. Per contra, the Ld. Departmental Representative submitted that the statement

Ssgr Hospital and Research Centre Private Limited, Haldwani vs. DCIT/ACIT, Central Circle, Haldwani

In the result, appeals of the Assessee in ITA Nos

ITA 72/DDN/2025[2013-2014]Status: DisposedITAT Dehradun17 Sept 2025AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

arguing on the Ground No. 5 of the Appeals submitted that the additions have been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle ... Directors and based on the DVO report obtained during the assessment proceedings, therefore, the subject additions have made de-hors the incriminating material found during the course of search, thus, prayed for allowing the Appeal. 10. Per contra, the Ld. Departmental Representative submitted that the statement

Ssgr Hospital and Research Centre Private Limited, Haldwani vs. DCIT/ACIT, Central Circle, Haldwani

In the result, appeals of the Assessee in ITA Nos

ITA 71/DDN/2025[2012-2013]Status: DisposedITAT Dehradun17 Sept 2025AY 2012-2013

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

arguing on the Ground No. 5 of the Appeals submitted that the additions have been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle ... Directors and based on the DVO report obtained during the assessment proceedings, therefore, the subject additions have made de-hors the incriminating material found during the course of search, thus, prayed for allowing the Appeal. 10. Per contra, the Ld. Departmental Representative submitted that the statement

Ssgr Hospital and Research Centre Private Limited, Haldwani vs. DCIT/ACIT, Cental Circle, Haldwani

In the result, appeals of the Assessee in ITA Nos

ITA 70/DDN/2025[2011-2012]Status: DisposedITAT Dehradun17 Sept 2025AY 2011-2012

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

arguing on the Ground No. 5 of the Appeals submitted that the additions have been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle ... Directors and based on the DVO report obtained during the assessment proceedings, therefore, the subject additions have made de-hors the incriminating material found during the course of search, thus, prayed for allowing the Appeal. 10. Per contra, the Ld. Departmental Representative submitted that the statement

Ssgr Hospital & Research Centre Private Limited, Haldwani vs. Dc/ACIT, Central Cirlce, Haldwani

In the result, appeals of the Assessee in ITA Nos

ITA 41/DDN/2025[2015-2016]Status: DisposedITAT Dehradun17 Sept 2025AY 2015-2016

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

arguing on the Ground No. 5 of the Appeals submitted that the additions have been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle ... Directors and based on the DVO report obtained during the assessment proceedings, therefore, the subject additions have made de-hors the incriminating material found during the course of search, thus, prayed for allowing the Appeal. 10. Per contra, the Ld. Departmental Representative submitted that the statement

Surya Singhal, Kota vs. Asstt. Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 928/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Sept 2025AY 2019-20
For Appellant: Shri Vijay Goyal, C.AFor Respondent: Sh. Gaurav Awasthi, JCIT-DR
Section 115BSection 132(4)Section 143(3)Section 250Section 69

learned AO disregarded the explanation and made an addition of Rs.11,00,000/- solely on the basis of the search statement, without any corroborative incriminating material or evidence to support that the payment was indeed from undisclosed sources. The statement recorded under section 132(4) during search proceedings, while admissible ... including the amount in the return of income and has substantiated the retraction with the books of account, which demonstrate adequate cash availability. No incriminating material was found during the search to contradict this explanation. Admittedly, during the course of search the assessee admitted the investment to be made

Dodhia Filaments Private Limited, Bhiwandi vs. DCIT-CC-3, Thane

ITA 795/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

filers at the time of receipt of share application money and amounts were received through banking channels duly confirmed. c) in absence of any incriminating material whatsoever found during the course of search & seizure action, pertaining to the assessee and the year under consideration. d) by justifying undue insistence

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

ITA 2204/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Sept 2025AY 2020-21
Section 143(3)Section 147Section 250Section 68

filers at the time of receipt of share application money and amounts were received through banking channels duly confirmed. c) in absence of any incriminating material whatsoever found during the course of search & seizure action, pertaining to the assessee and the year under consideration. d) by justifying undue insistence ... 177/102 Taxman 300 (AP) wherein, it is held that the statements recorded u/s 132(4) of the Act, do not by themselves, constitute incriminating material unless, such statement relates to any incriminating evidence of undisclosed income unearthed during search and seizure. The assessee also places reliance on the judgement

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

The appeal of the assessee is Allowed on the

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

filers at the time of receipt of share application money and amounts were received through banking channels duly confirmed. c) in absence of any incriminating material whatsoever found during the course of search & seizure action, pertaining to the assessee and the year under consideration. d) by justifying undue insistence ... back of the assessee and the opportunity of cross examination of so-called accommodation entry operators was not provided by the AO. Further, no incriminating material, say in the form of any cash trail has been found during the search or even after the Search throughany independent enquiries

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

ITA 2189/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

filers at the time of receipt of share application money and amounts were received through banking channels duly confirmed. c) in absence of any incriminating material whatsoever found during the course of search & seizure action, pertaining to the assessee and the year under consideration. d) by justifying undue insistence

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

ITA 2106/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Sept 2025AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

filers at the time of receipt of share application money and amounts were received through banking channels duly confirmed. c) in absence of any incriminating material whatsoever found during the course of search & seizure action, pertaining to the assessee and the year under consideration. d) by justifying undue insistence

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

The appeal of the assessee is Allowed on the

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

filers at the time of receipt of share application money and amounts were received through banking channels duly confirmed. c) in absence of any incriminating material whatsoever found during the course of search & seizure action, pertaining to the assessee and the year under consideration. d) by justifying undue insistence ... back of the assessee and the opportunity of cross examination of so-called accommodation entry operators was not provided by the AO. Further, no incriminating material, say in the form of any cash trail has been found during the search or even after the Search throughany independent enquiries

DCIT, CC-7(2), Mumbai vs. M/S. Patanjali Foods Ltd., ( Formerly Known As Ruchi Soya Industries Ltd, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 1174/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

respect of notional interest could not be made by AO as the same was not based on incriminating material found during the course of search by relying upon the decision in the case of CIT Vs. Continental where housing Corporation (Nhava Seva) Ltd., [2015]. 6.5 At the very outset

DCIT, CC-7(2), Mumbai vs. M/S. Patanjali Foods Ltd., ( Formerly Known As Ruchi Soya Industries Ltd, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 1173/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

respect of notional interest could not be made by AO as the same was not based on incriminating material found during the course of search by relying upon the decision in the case of CIT Vs. Continental where housing Corporation (Nhava Seva) Ltd., [2015]. 6.5 At the very outset

Lenient Consultants Pvt Ltd, Delhi vs. DCIT, Central Circle-2, Noida

In the result, the appeal of the Assessee is partly allowed

ITA 2331/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 153ASection 153DSection 250

passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 153A/144 of the Act which is without valid/requisite incriminating material qua subject/impugned additions made/sustained in the impugned orders. H) That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred

Akshaya Vinimay Pvt Ltd, West Bengal vs. ACIT, Central Circle-31, Delhi

In the result, appeal of the Assessee is partly allowed

ITA 1499/DEL/2025[2018-19]Status: DisposedITAT Delhi17 Sept 2025AY 2018-19

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Akshaya Vinimay Pvt. Ltd. Vs Acit G-5, Varsha Apartment, 49/1 Central Circle-31, Ara Dobson Road, Howrah, H.O. Centre, Jhandewalan West Bengal Extension, New Delhi Pan: Aakca1634M Appellant Respondent Assessee By Sh. Amit Goel, Ca & Sh. Pranav Yadav, Adv Revenue By Ms. Kirti Sankratyayan, Cit, Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 17/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-30, (‘Ld. Cit(A)’ For Short), New Delhi Dated 27/01/2025 For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That, The Assessee Filed Return U/S 139 Of The Income Tax Act, 1961 ('Act' For Short) On 27/09/2018 Declaring Income Of Rs. 35,84,000/-. The Return Was Processed U/S 143(1) Of The Act On 11/04/2019. A Search U/S 132 Of The Act Was Conducted On 06/01/2021 At The Residential/Business Premises Of Hans Group. Assessment Proceedings Has Been Initiated Against The Assessee & An Assessment Order Came To Be Passed On 31/03/2022 U/S 153A R.W.

Section 132Section 132ASection 139Section 143(1)Section 143(3)Section 153A

post search investigation as mentioned in the assessment order itself. The addition has been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle ... Supreme Court in the case of Abhisar Buildwell Pvt. Ltd. (supra) held that addition cannot be made in the absence of any incriminating material found during the course of search. The relevant portion of the Judgment of Hon'ble Supreme Court are reproduced as under:- “14. In view

Dy. Commissioner of Income Tax, Jhandewalan vs. Kalamkari Designs Private Limited, New Delhi

ITA 342/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 1

rejecting the contention of the assessee that the additions made under Section 153A are bad in law in the absence of any incriminating material belonging to the assessee being found during the course of the search. 5. On the facts and circumstances of the case, learned CIT (A) has erred ... rejecting the contention of the assessee that the additions made under Section 153A are bad in law in the absence of any incriminating material belonging to the assessee being found during the course of the search. 5. On the facts and circumstances of the case, learned CIT (A) has erred

Dy. CIT, CC-4, Delhi, Jhandewalan vs. Kalamkari Designs Private Limited, Delhi

ITA 341/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Sept 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 1

rejecting the contention of the assessee that the additions made under Section 153A are bad in law in the absence of any incriminating material belonging to the assessee being found during the course of the search. 5. On the facts and circumstances of the case, learned CIT (A) has erred ... appellant company is merely the apprehension of the AO in the assessment order which is not supported by any documentary evidence or any incriminating material found during the course of search.. It is noticed that there is no admission of any person on record including staff of the appellant

Dy. CIT, CC-04, Delhi vs. Kalamkari Designs Private Limited, Delhi

ITA 340/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 1

rejecting the contention of the assessee that the additions made under Section 153A are bad in law in the absence of any incriminating material belonging to the assessee being found during the course of the search. 5. On the facts and circumstances of the case, learned CIT (A) has erred