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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

Aspan Academy Noida, New Delhi vs. ACIT Central Circle- 20, New Delhi

ITA 330/DEL/2021[2014-15]Status: DisposedITAT Delhi30 May 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 11Section 11(4)Section 12Section 12ASection 13Section 13(2)Section 132Section 143(1)Section 153CSection 8

promotors trustee group, Alchemist Group was searched under section 132 of the Act by the Income Tax Department on 20.06.2014. Various incriminating material were seized from Alchemist Group. On the basis of seized incriminating material, the Assessing Officer (AO) initiated proceeding under section 153C of the Act in these cases

Aspan Academy Noida, New Delhi vs. ACIT Central Circle- 20, New Delhi

ITA 329/DEL/2021[2013-14]Status: DisposedITAT Delhi30 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 11Section 11(4)Section 12Section 12ASection 13Section 13(2)Section 132Section 143(1)Section 153CSection 8

promotors trustee group, Alchemist Group was searched under section 132 of the Act by the Income Tax Department on 20.06.2014. Various incriminating material were seized from Alchemist Group. On the basis of seized incriminating material, the Assessing Officer (AO) initiated proceeding under section 153C of the Act in these cases

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.4,30,00,000/- us 68 of I T. Act. 4. For that ... provision of I.T. Act. 2. For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3. For that the learned A.O. is not justified in making addition of Rs.30

Kamalesh Kumar Tripathi, Kolkata vs. I.T.O., Ward - 52(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2513/KOL/2024[2012-2013]Status: DisposedITAT Kolkata29 May 2025AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2513/Kol/2024 Assessment Year: 2012-2013 Kamalesh Kumar Tripathi,…………….………Appellant Vishwasadan Co-Op. Housing Society, Action Area-1A, Plot No. Al/1/E/3, Flat 2B, Street No. 15, New Town, Kolkata-700156 [Pan:Abjpt4000B] -Vs.- Income Tax Officer,……………………..……...Respondent Ward-52(2), Kolkata, Bamboo Villa, Central Revenue Building, 169, A.J.C. Bose Road, Kolkata-700014 Appearances By: Shri S.K. Tulsian, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 12, 2025 Date Of Pronouncing The Order: May 29, 2025 O R D E R

Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

submission by saying that the ld. Assessing Officer has not valid jurisdiction to reopen the assessment of the assessee under section 147. Since the incriminating material was found during the search of a third party, the ld. Assessing Officer wants to make any assessment on the assessee, the only provision ... Chandra Sharma - vs.- ITO, Ward-3(1), Bulandshahr in ITA No. 987/Del./2018 passed on November, 2018, wherein it was held that, “if any, incriminating material found during the course of search in the possession of a third person, the only remedy available to the ld. Assessing Officer

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

237/Bang/2020 Page 12 of 41 further submitted that the appellant, being a person other than the person searched but in respect of whom incriminating material was allegedly found during the course of the search, was rightly assessed under the provisions of Section 153C of the Act. Accordingly, the learned ... submitted that, for the assumption of jurisdiction under Section 153C, it is incumbent upon the Assessing Officer to record a satisfaction based on incriminating material seized during the course of the search. Such satisfaction must indicate that income belonging to or pertaining to the assessee has escaped assessment.According

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

237/Bang/2020 Page 12 of 41 further submitted that the appellant, being a person other than the person searched but in respect of whom incriminating material was allegedly found during the course of the search, was rightly assessed under the provisions of Section 153C of the Act. Accordingly, the learned ... submitted that, for the assumption of jurisdiction under Section 153C, it is incumbent upon the Assessing Officer to record a satisfaction based on incriminating material seized during the course of the search. Such satisfaction must indicate that income belonging to or pertaining to the assessee has escaped assessment.According

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

appellant per se. It was further submitted that the appellant, being a person other than the person searched but in respect of whom incriminating material was allegedly found during the course of the search, was rightly assessed under the provisions of Section 153C of the Act. Accordingly, the learned ... submitted that, for the assumption of jurisdiction under Section 153C, it is incumbent upon the Assessing Officer to record a satisfaction based on incriminating material seized during the course of the search. Such satisfaction must indicate that income belonging to or pertaining to the assessee has escaped assessment.According

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

237/Bang/2020 Page 12 of 41 further submitted that the appellant, being a person other than the person searched but in respect of whom incriminating material was allegedly found during the course of the search, was rightly assessed under the provisions of Section 153C of the Act. Accordingly, the learned ... submitted that, for the assumption of jurisdiction under Section 153C, it is incumbent upon the Assessing Officer to record a satisfaction based on incriminating material seized during the course of the search. Such satisfaction must indicate that income belonging to or pertaining to the assessee has escaped assessment.According

Little Scholars Academy, Amroha vs. ACIT Central Circle, Moradabad

The appeal is allowed

ITA 1966/DEL/2023[2019-20]Status: DisposedITAT Delhi29 May 2025AY 2019-20

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Mayank Patawari &For Respondent: Shri Amit Katoch, Sr. DR
Section 11Section 11(6)Section 115BSection 127Section 12ASection 133ASection 142(1)Section 143(2)Section 143(3)Section 68

time of the survey. Thus it was not a document in existence before the survey so cannot be considered to be some incriminating material discovered or impounded during the course of the survey proceedings to be made basis of some 6 conclusion of undisclosed transactions. This only forms part

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21
Section 148BSection 151

unaccounted sales of Rs.1,13,70,000, based solely on an assumed average power consumption of 737.50 units/MT. The estimation was made without any incriminating material found during the search and relied merely on statements of the accountant and chemist, which were later clarified by the chemist's affidavit explaining ... basis of presumptions and estimation of production on the consumption of electricity units and, thus, it was stressed, that without their being any incriminating material found during the course of search, which is a basic condition for escapement of income u/s 147, the issuance of notice

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20
Section 148BSection 151

unaccounted sales of Rs.1,13,70,000, based solely on an assumed average power consumption of 737.50 units/MT. The estimation was made without any incriminating material found during the search and relied merely on statements of the accountant and chemist, which were later clarified by the chemist's affidavit explaining ... basis of presumptions and estimation of production on the consumption of electricity units and, thus, it was stressed, that without their being any incriminating material found during the course of search, which is a basic condition for escapement of income u/s 147, the issuance of notice

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19
Section 148BSection 151

unaccounted sales of Rs.1,13,70,000, based solely on an assumed average power consumption of 737.50 units/MT. The estimation was made without any incriminating material found during the search and relied merely on statements of the accountant and chemist, which were later clarified by the chemist's affidavit explaining ... basis of presumptions and estimation of production on the consumption of electricity units and, thus, it was stressed, that without their being any incriminating material found during the course of search, which is a basic condition for escapement of income u/s 147, the issuance of notice