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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

Shri Abhishek Soin, Ludhiana vs. DCIT, CC-II, Ludhiana

The appeals are partly allowed

ITA 322/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

passed an assessment order under Section 153A read with Section 143(3) of the Income Tax Act on 31.03.2015. Since no incriminating material was found during the course of search, therefore, no addition was made by the AO except Rs.25,000/-. This estimated addition was made on account of certain ... Supreme Court. The Hon'ble Supreme Court has propounded that in a search assessment, additions are to be made on the basis of incriminating material found during the course of search. The observations made by the Hon'ble Supreme Court in the concluding paragraph is worth to note, which read

Shri Abhishek Soin, Ludhiana vs. DCIT, CC-II, Ludhiana

The appeals are partly allowed

ITA 321/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Jul 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

passed an assessment order under Section 153A read with Section 143(3) of the Income Tax Act on 31.03.2015. Since no incriminating material was found during the course of search, therefore, no addition was made by the AO except Rs.25,000/-. This estimated addition was made on account of certain ... Supreme Court. The Hon'ble Supreme Court has propounded that in a search assessment, additions are to be made on the basis of incriminating material found during the course of search. The observations made by the Hon'ble Supreme Court in the concluding paragraph is worth to note, which read

Shri Amit Mangilal Jain, Mumbai vs. ACIT, - 33(1), Mumbai

In the result, both the above appeals are allowed

ITA 3332/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Jul 2025AY 2010-11

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Naresh Jain & Shri Mahaveer Jain, ARsFor Respondent: Shri Ram Krishn Kedia, (Sr. DR)
Section 131Section 143(3)Section 147Section 148Section 153C

view of the above recorded reasons, it is undisputed fact that the reassessment proceedings initiated u/s 147 of the Act are directly linked to incriminating materials shared by the Wing. The ld.AR has pointed out that in such circumstances, the AO ought to have taken recourse to section 153C ... effect that if assessment proceedings were not pending on the date of initiation of the search, the Assessing Officer needs to consider only the incriminating material found during the search, and was precluded from considering any other material derived from any other source. It is in such context, the Supreme

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

basis of said document, Assessing Officer made addition of Rs.4.50 crores to assessee's income -Whether for purposes of making any document to be incriminating material, it is necessary that document should be found from lawful custody of a person who is lawfully and naturally responsible for possessing it - Held ... aware who had written document, it could be concluded that said document did not belong to assessee and same could not be used as incriminating material on basis of which impugned addition could be made - Held, yes - Whether, therefore, impugned order passed by Assessing Officer was to be set aside

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

basis of said document, Assessing Officer made addition of Rs.4.50 crores to assessee's income -Whether for purposes of making any document to be incriminating material, it is necessary that document should be found from lawful custody of a person who is lawfully and naturally responsible for possessing it - Held ... aware who had written document, it could be concluded that said document did not belong to assessee and same could not be used as incriminating material on basis of which impugned addition could be made - Held, yes - Whether, therefore, impugned order passed by Assessing Officer was to be set aside

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

basis of said document, Assessing Officer made addition of Rs.4.50 crores to assessee's income -Whether for purposes of making any document to be incriminating material, it is necessary that document should be found from lawful custody of a person who is lawfully and naturally responsible for possessing it - Held ... aware who had written document, it could be concluded that said document did not belong to assessee and same could not be used as incriminating material on basis of which impugned addition could be made - Held, yes - Whether, therefore, impugned order passed by Assessing Officer was to be set aside

Ravinder Singh Thakkar, Jaipur vs. Assistant Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

basis of said document, Assessing Officer made addition of Rs.4.50 crores to assessee's income -Whether for purposes of making any document to be incriminating material, it is necessary that document should be found from lawful custody of a person who is lawfully and naturally responsible for possessing it - Held ... aware who had written document, it could be concluded that said document did not belong to assessee and same could not be used as incriminating material on basis of which impugned addition could be made - Held, yes - Whether, therefore, impugned order passed by Assessing Officer was to be set aside

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

basis of said document, Assessing Officer made addition of Rs.4.50 crores to assessee's income -Whether for purposes of making any document to be incriminating material, it is necessary that document should be found from lawful custody of a person who is lawfully and naturally responsible for possessing it - Held ... aware who had written document, it could be concluded that said document did not belong to assessee and same could not be used as incriminating material on basis of which impugned addition could be made - Held, yes - Whether, therefore, impugned order passed by Assessing Officer was to be set aside

C5 Infra Private Limited, Secunderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 332/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri Narender Kumar Naik
Section 132Section 139(1)Section 143(3)Section 153ASection 40A(3)

Assessing Officer on account of unexplained cash expenditure while framing the assessment u/s 153A of the Act in the absence of any incriminating material found or seized during the course of search when the A.Y 2017-18 was not pending on the date of search. The assessee is a company ... account of cash expenses. The excel sheets were prepared by the Accountant for the internal purpose and therefore, the same cannot be treated as incriminating material when all the relevant details and material were before the Assessing Officer at the time of assessment

ACIT, Central Circle-4(3), Kolkata vs. Aristro Capital Markets Limited, Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 693/KOL/2025[2012-13]Status: DisposedITAT Kolkata25 Jul 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153C

search and seizure operation u/s 132 of the Income Tax Act 1961, was conducted on 17.03.2015 in the case of ‘Golden Goenka Group’, where incriminating materials with ID mark GG/HD/1, CG-9 etc. were found and seized which had a bearing on the determination of total income of the assessee ... competent authority u/s 127 of the Act. Later, a satisfaction note was recorded by the AO of the assessee based on the incriminating material as the AO of the searched person and the AO of the assessee are the same. Subsequently, a notice u/s 153C of the Act have been

ACIT, Central Circle-4(3), Kolkata vs. Aristro Capital Markets Limited, Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 692/KOL/2025[2011-12]Status: DisposedITAT Kolkata25 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153C

search and seizure operation u/s 132 of the Income Tax Act 1961, was conducted on 17.03.2015 in the case of ‘Golden Goenka Group’, where incriminating materials with ID mark GG/HD/1, CG-9 etc. were found and seized which had a bearing on the determination of total income of the assessee ... competent authority u/s 127 of the Act. Later, a satisfaction note was recorded by the AO of the assessee based on the incriminating material as the AO of the searched person and the AO of the assessee are the same. Subsequently, a notice u/s 153C of the Act have been

Deputy Commissioner of Income Tax, Central Circle-2(3), Kolkata, Aayakar Bhawan Poorva vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 276/KOL/2025[2021-22]Status: DisposedITAT Kolkata25 Jul 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Dailmer Industries Private Tax, Central Circle-2(3), Limited 4Th Floor, Room No. 403, 67/C, Balaram Dey Street, Vs. Kolkata-700107, West Bengal Kolkata-700006, West Bengal (Appellant) (Respondent) Pan No. Aabcd0836D Assessee By : S/Shri Soumitra Choudhury & Nirav Sheth, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 25.07.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Raja Sengupta, DR
Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 68

which the assessee was also a part and a related entity. During the course of search on the Goel Group, various incriminating materials were seized which suggested that the group was engaged in common the practice of routing its own unaccounted fund through shell entities in guise of unsecured loans

Trenchless Engineering Sevices Pvt Ltd, Delhi vs. DCIT, Central Circle-06, Delhi

In the result the appeal of the assessee is allowed for statistical purpose

ITA 143/DEL/2025[2015-16]Status: DisposedITAT Delhi25 Jul 2025AY 2015-16

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

Section 132Section 139Section 143(3)Section 153Section 153CSection 68Section 69Section 69C

failing to quash the assessment order, which is passed in consequence of proceedings that were initiated and concluded without the possession of any incriminating material apart from loose excel sheets. - 5. That the Ld. CIT(A) has erred in law and on facts by failing to delete the addition

Keshav Dalal, Palwal vs. DCIT, Central Circle-31, Delhi

In the result, appeal of the assessee is partly allowed

ITA 5781/DEL/2024[2012-13]Status: DisposedITAT Delhi25 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.5781/िद"ी/2024(िन.व. 2012-13) Keshav Dalal, H No. 32, H B Colony, Palwal, Haryana 121102 ...... अपीलाथ"/Appellant Pan: Apypd-2023-D बनाम Vs. Deputy Commissioner Of Income Tax, Circle-3(1), Jhandewalan Extention, ..... "ितवादी/Respondent Delhi 110055 Assessee By : Shri Gurjeet Singh, Chartered Accountant Department By : Shri Dayainder Singh Sidhu, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 22.07.2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 25.07.2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Delhi-25 [In Short ‘The Cit(A)’] Dated 29.11.2024, For Assessment Year 2012-13. 2. Shri Gurjeet Singh, Appearing On Behalf Of The Assessee Submitted That Though The Assessee Has Raised Multiple Grounds Challenging Validity Of The Assessment Order & The Additions On Merit, The Assessee At This Stage Is Only Pressing Jurisdictional Issue Raised In Ground No.3 Of Appeal, That Is, The Addition Has Been Made In The Impugned Assessment Year Without There Being Any Incriminating Material. He Submitted That Ay 2012-13 Is The Year Of Unabated Assessment. The Issue Is Squarely Covered By The Decision Of Hon’Ble Supreme

For Appellant: Shri Gurjeet Singh, Chartered AccountantFor Respondent: Shri Dayainder Singh Sidhu, CIT(DR)
Section 132Section 153ASection 68

jurisdictional issue raised in ground no.3 of appeal, that is, the addition has been made in the impugned assessment year without there being any incriminating material. He submitted that AY 2012-13 is the year of unabated assessment. The issue is squarely covered by the decision of Hon’ble Supreme ... which comprises of gifts Rs.13,00,000/- and amount received from relatives and friends Rs.2,50,000/- has been made without there being any incriminating material. There is no reference to seized material while making addition by the AO. He thus, prayed for quashing the assessment. 3. Per contra, Shri

Sanjay Jain, Bhilwara, Rajasthan vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

Appeals) has erred in law while upholding the assessment framed by the Ld. AO u/s 153A r.w.s.144 of the Act in absence of any incriminating material being found and seized during the course of search. As such, the assessment framed is illegal, arbitrary and unjustified and therefore, the assessment order

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

order is null and void. (iii) In absence of recording of satisfaction note, impugned assessment order is ab-initio void. (iv) In absence of incriminating material, assessment order cannot be passed u/s.144 of the Act. (v) In absence of valid approval u/s 153D of the Act assessment order is invalid ... been recorded prior to issuance of notice u/s.153C of the Act, impugned assessment order passed deserves to be quashed. 9. In absence of incriminating material, assessment order cannot be passed u/s.144 of the Act. On the issue of absence of incriminating material, the Assessee wants to draw kind attention

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

order is null and void. (iii) In absence of recording of satisfaction note, impugned assessment order is ab-initio void. (iv) In absence of incriminating material, assessment order cannot be passed u/s.144 of the Act. (v) In absence of valid approval u/s 153D of the Act assessment order is invalid ... been recorded prior to issuance of notice u/s.153C of the Act, impugned assessment order passed deserves to be quashed. 9. In absence of incriminating material, assessment order cannot be passed u/s.144 of the Act. On the issue of absence of incriminating material, the Assessee wants to draw kind attention

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

order is null and void. (iii) In absence of recording of satisfaction note, impugned assessment order is ab-initio void. (iv) In absence of incriminating material, assessment order cannot be passed u/s.144 of the Act. (v) In absence of valid approval u/s 153D of the Act assessment order is invalid ... been recorded prior to issuance of notice u/s.153C of the Act, impugned assessment order passed deserves to be quashed. 9. In absence of incriminating material, assessment order cannot be passed u/s.144 of the Act. On the issue of absence of incriminating material, the Assessee wants to draw kind attention

Income Tax Officer, Sikar vs. Bhaskar Chauhan, Jaipur

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

notice and assess or reassess income of such other person in accordance with the provisions of section 153A. Therefore, if during the search any incriminating material was found the Assessing Officer would have the jurisdiction to assess or reassess the total income under section 153C taking into consideration the incriminating ... material collected during the search. However, in case during the search rio incriminating material was found, there is no scope for assessment u/s 153A/153C. In this case during the search no incriminating material, document or books of accounts belonging to the appellant was found during search

Bhaskar Chouhan, Jaipur vs. Income Tax Officer, Sikar

ITA 533/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18
For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

notice and assess or reassess income of such other person in accordance with the provisions of section 153A. Therefore, if during the search any incriminating material was found the Assessing Officer would have the jurisdiction to assess or reassess the total income under section 153C taking into consideration the incriminating ... material collected during the search. However, in case during the search rio incriminating material was found, there is no scope for assessment u/s 153A/153C. In this case during the search no incriminating material, document or books of accounts belonging to the appellant was found during search