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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

Ram Narayan Bajaj, New Delhi vs. DCIT Central Circle 32, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 1090/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2025AY 2017-18

Bench: Shri Shamim Yahya & Shri Vimal Kumar

For Appellant: Shri Ved Jain, Adv. & Shri AmanFor Respondent: Ms. Monika Singh, CIT (DR)
Section 124Section 127Section 142(1)Section 143Section 143(2)Section 153ASection 250Section 274

assessee that the learned AO has erred in making the addition in order passed u/s 153A r.w.s 143(3) of the Act, without any incriminating material having been found during the course of search. 9. (i) On the facts and circumstances of the case, the learned CIT(A) has erred ... single Letter which included multiple assessment years on the same day. There is no reference to examination of any assessment record and incriminating material and any objective reasoning leading to his conclusion. Hence, the approval under section 153D of the Act has been granted in mechanical manner without application

Deputy Commissioner of Income Tax- 4(3)(1), Mumbai vs. Speciality Papers Limited, Mumbai

Appeal of the revenue is partly allowed for statistical purposes

ITA 5054/MUM/2024[2013-14]Status: DisposedITAT Mumbai01 Jul 2025AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Ms. Neha Sharma 0 Advocate &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 131Section 132Section 143(3)Section 147Section 148ASection 153CSection 250

attention that the AO while completing the assessment under section 143(3) r.w.s. 153C of the Act had formed an opinion based on the incriminating materials found during the course of search and that the present re-assessment proceedings are initiated based on new material which came to the notice ... mere change of opinion. To recapitulate the facts a search was conducted in the case of Shri Shirish C Shah and based on the incriminating materials found during the course of search that belonged to assessee, the AO completed the assessment under section 153C. The relevant part of the assessment

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle -1(1), Panaji

ITA 224/PAN/2024[2010-11]Status: DisposedITAT Panaji30 Jun 2025AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

carried out on ITAT-Panaji Page 2 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 31/01/2012 wherein certain incriminating materials were found. On the basis of such materials re- assessment proceedings against the assessee was initiated and consequential assessment u/s 153C r.w.s

Shri Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 223/PAN/2024[2009-10]Status: DisposedITAT Panaji30 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

carried out on ITAT-Panaji Page 2 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 31/01/2012 wherein certain incriminating materials were found. On the basis of such materials re- assessment proceedings against the assessee was initiated and consequential assessment u/s 153C r.w.s

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle -1(1), Panaji

ITA 140/PAN/2024[2012-13]Status: DisposedITAT Panaji30 Jun 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

carried out on ITAT-Panaji Page 2 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 31/01/2012 wherein certain incriminating materials were found. On the basis of such materials re- assessment proceedings against the assessee was initiated and consequential assessment u/s 153C r.w.s

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 139/PAN/2024[2011-12]Status: DisposedITAT Panaji30 Jun 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

carried out on ITAT-Panaji Page 2 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 31/01/2012 wherein certain incriminating materials were found. On the basis of such materials re- assessment proceedings against the assessee was initiated and consequential assessment u/s 153C r.w.s

ACIT, Allahabad vs. Kesarwani Zarda Bhandar, Allahabad

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

accepted in this assessment year also. In this regard in support of his submissions, learned A.R. for the assessee also mentioned that no incriminating materials were found in the course of aforesaid search conducted u/s 132 of the Act on 27/08/2009, and that no discrepancy was found in the stock ... officer alleged suppression of production was only there in all the seven years of assessment which she completed because search was conducted though no incriminating material was found in the search although in the last 45 years similar type of accounting was there in the assessee’s same nature

M/S Kesarwani Zarda Bhandar, Allahabad vs. Jt.CIT, Allahabad

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

accepted in this assessment year also. In this regard in support of his submissions, learned A.R. for the assessee also mentioned that no incriminating materials were found in the course of aforesaid search conducted u/s 132 of the Act on 27/08/2009, and that no discrepancy was found in the stock ... officer alleged suppression of production was only there in all the seven years of assessment which she completed because search was conducted though no incriminating material was found in the search although in the last 45 years similar type of accounting was there in the assessee’s same nature

DCIT, Circle-1(3), Surat, Anavil Business Centre, Adajan vs. Shri Asfaq Hajiyunus Noorani, Rander

In the result, appeal of the revenue is dismissed

ITA 716/SRT/2023[2018-19]Status: DisposedITAT Surat30 Jun 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

Section 133(6)Section 250Section 250(2)Section 68

claim by submitting documents such as PAN, ITRs, bank statements, loan confirmations etc. Therefore, no additions can be made without bringing on record incriminating material discrediting the details/evidences submitted by assessee. He held that the appellant has filed everything necessary to prove the creditworthiness of the lenders. Even source ... onus about proving its claim by documents such as PAN, returns, bank statements, loan confirmations etc., additions cannot be made without brining on record incriminating material, discrediting the details submitted by the assessee. He was satisfied that assessee has filed everything ITA No.716/SRT/2023/AY.2018-19 Asfaq Hajiyunus Noorani necessary to prove creditworthiness

The Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada vs. Vedmutha Electricals India Private Limited, Vijayawada

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

order dated 06.10.2022 has allowed the appeal of the appellant as the assessment framed u/s 153A of the Act was not based on any incriminating material. 5.4 Considering the totality of the facts & circumstances of the issue involved, the addition of Rs. 6,42,834/-, as interest expenditure, deserved

The Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada vs. Vedmutha Electricals India Private Limited, Vijayawada

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

order dated 06.10.2022 has allowed the appeal of the appellant as the assessment framed u/s 153A of the Act was not based on any incriminating material. 5.4 Considering the totality of the facts & circumstances of the issue involved, the addition of Rs. 6,42,834/-, as interest expenditure, deserved

ACIT, Circle-1(1), Vijayawada vs. Vedmutha Electricals India Private Limited, Vijayawada

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None
Section 131Section 147

order dated 06.10.2022 has allowed the appeal of the appellant as the assessment framed u/s 153A of the Act was not based on any incriminating material. 5.4 Considering the totality of the facts & circumstances of the issue involved, the addition of Rs. 6,42,834/-, as interest expenditure, deserved

The Income Tax Officer, Circle-1(1), Vijayawada vs. Vedmutha Electricals India Private Limited, Vijayawada

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None
Section 131Section 147

order dated 06.10.2022 has allowed the appeal of the appellant as the assessment framed u/s 153A of the Act was not based on any incriminating material. 5.4 Considering the totality of the facts & circumstances of the issue involved, the addition of Rs. 6,42,834/-, as interest expenditure, deserved

ACIT, Circle-1(1), Vijayawada vs. Vedmutha Electricals India Private Limited, Vijayawada

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None
Section 131Section 147

order dated 06.10.2022 has allowed the appeal of the appellant as the assessment framed u/s 153A of the Act was not based on any incriminating material. 5.4 Considering the totality of the facts & circumstances of the issue involved, the addition of Rs. 6,42,834/-, as interest expenditure, deserved

Platopeter, Kanpur vs. ACIT-CC-2, Kanpur

The appeal of the assessee stands allowed

ITA 259/LKW/2024[2019-20]Status: DisposedITAT Lucknow30 Jun 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shri Plato Peter V. Acit K-332,, Awas Vikas Central Circle 2 Keshavpuram, Kalyanpur Kanpur Kanpur Tan/Pan:Anppp5164N (Appellant) (Respondent) Appellant By: Shri Akshay Gupta, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R.

For Appellant: Shri Akshay Gupta, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 115BSection 132Section 143(3)Section 271ASection 69A

submitted that in this case, a search had taken place in the Hospital where the assessee was a Clerk and in fact no incriminating material was found with respect to the assessee himself. It was also submitted that the captioned year is the year of search in the Hospital

ACIT., Central Circle-2(4), Hyderabad vs. Satyanarayana Reddy Manne, Hydreabad

ITA 472/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA M.V. Prasad andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 153ASection 251(1)(a)

group companies was deleted by the CIT(A) vide appellate orders dated 28.06.2024 on the reasoning that, said addition is not based on any incriminating material unearthed during the course of the search for the concerned assessment years, because, the on-money payments of Rs.32,66,77,750/-for purchase ... appellate proceedings of above companies, has deleted the addition made by the Assessing Officer towards on-money on the ground that, there is no incriminating material for the relevant assessment years to make the addition for on-money. However, further observed that, going by the material available on record, there

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 422/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

course of search and seizure operation conducted in the residential premises of Sri. D. Vijaya Krishna, certain 3 ITA.Nos.419, 420, 421 & 422/Hyd./2025 incriminating material was found and seized viz., a copy of email made by Sri D. V. Ramana, Sr. Accountant in M/s. Kolors Healthcare India ... digitial evidence found and seized should have any bearing of signature of the person coupled with corroborative material, it cannot be considered as ‘incriminating material’ and make the addition, which the Assessing Officer did in the present case. He also drew the attention of the First Appellate Authority during

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 421/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Jun 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

course of search and seizure operation conducted in the residential premises of Sri. D. Vijaya Krishna, certain 3 ITA.Nos.419, 420, 421 & 422/Hyd./2025 incriminating material was found and seized viz., a copy of email made by Sri D. V. Ramana, Sr. Accountant in M/s. Kolors Healthcare India ... digitial evidence found and seized should have any bearing of signature of the person coupled with corroborative material, it cannot be considered as ‘incriminating material’ and make the addition, which the Assessing Officer did in the present case. He also drew the attention of the First Appellate Authority during

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 420/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

course of search and seizure operation conducted in the residential premises of Sri. D. Vijaya Krishna, certain 3 ITA.Nos.419, 420, 421 & 422/Hyd./2025 incriminating material was found and seized viz., a copy of email made by Sri D. V. Ramana, Sr. Accountant in M/s. Kolors Healthcare India ... digitial evidence found and seized should have any bearing of signature of the person coupled with corroborative material, it cannot be considered as ‘incriminating material’ and make the addition, which the Assessing Officer did in the present case. He also drew the attention of the First Appellate Authority during

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 419/HYD/2025[2016-17]Status: DisposedITAT Hyderabad30 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

course of search and seizure operation conducted in the residential premises of Sri. D. Vijaya Krishna, certain 3 ITA.Nos.419, 420, 421 & 422/Hyd./2025 incriminating material was found and seized viz., a copy of email made by Sri D. V. Ramana, Sr. Accountant in M/s. Kolors Healthcare India ... digitial evidence found and seized should have any bearing of signature of the person coupled with corroborative material, it cannot be considered as ‘incriminating material’ and make the addition, which the Assessing Officer did in the present case. He also drew the attention of the First Appellate Authority during