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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

The DCIT Central-2, Indore vs. Shri Ajit Jain, Indore

Appeals are allowed for statistical

ITA 113/IND/2023[2018-19]Status: DisposedITAT Indore13 May 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshidcit(Central)-2 Shri Jitendra Singh बनाम/ Indore Rathore Vs. 1, Petlawad Road, Anu Nagar, Badnawar, Dhar (Revenue/Appellant) (Assessee/Respondent) Pan:Anspr7237B Dcit(Central)-2 Shri Ajit Jain बनाम/ Indore 77, Kabir Marg, Vs. Dhar (Revenue/Appellant) (Assessee/Respondent) Pan:Ahkpj9013F Assessee By S/Shri Aadit Runwal & Arpit Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.05.2025 Date Of Pronouncement 13.05.2025

Section 133ASection 143(3)

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

The DCIT Central-2, Indore vs. Shri Jitendra Singh Rathore, Indore

Appeals are allowed for statistical

ITA 112/IND/2023[2018-19]Status: DisposedITAT Indore13 May 2025AY 2018-19

Bench: Shri B.M. Biyani

Section 133ASection 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI

Hetal Rakesh Mehta, Mumbai vs. ACIT, CC-1(2), Pune

In the result, the appeal filed by the assessee is allowed

ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)

For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A

assessee apart from challenging the addition on merit, challenged the validity of the addition. It was argued that in absence of any incriminating material found during the course of search, no addition could have been made in an unabated assessment. For the above proposition, the assessee relied on various decisions ... form of bogus purchase bills, was discovered during the search only. Therefore, it cannot be said that the addition was not based on incriminating material discovered during the search. Accordingly, the ground no. 1 raised by the appellant is DISMISSED.” 7. So far as the addition on merit is concerned

Deputy Commissioner of Income Tax Central Circle-1(4), Ahmedabad vs. Pravin Nagjibhai Bavadiya, Ahmedabad

ITA 1896/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 May 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

total deal value on the basis of inquiry register (data bank) particularly when no evidence relating to alleged earing of brokerage or any other incriminating material was found during the course of search and relied upon by the Assessing Officer in the Assessment Order. 3. In law and in facts ... respect rough jottings found from Divyang Vyas in the name of Shri Nirav Shah when no evidence relating to alleged brokerage or any other incriminating material was found during the course of search from the possession of the appellant. 4. The appellant craves leave to add alter amend and/or withdraw

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1691/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 May 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

total deal value on the basis of inquiry register (data bank) particularly when no evidence relating to alleged earing of brokerage or any other incriminating material was found during the course of search and relied upon by the Assessing Officer in the Assessment Order. 3. In law and in facts ... respect rough jottings found from Divyang Vyas in the name of Shri Nirav Shah when no evidence relating to alleged brokerage or any other incriminating material was found during the course of search from the possession of the appellant. 4. The appellant craves leave to add alter amend and/or withdraw

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1690/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 May 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

total deal value on the basis of inquiry register (data bank) particularly when no evidence relating to alleged earing of brokerage or any other incriminating material was found during the course of search and relied upon by the Assessing Officer in the Assessment Order. 3. In law and in facts ... respect rough jottings found from Divyang Vyas in the name of Shri Nirav Shah when no evidence relating to alleged brokerage or any other incriminating material was found during the course of search from the possession of the appellant. 4. The appellant craves leave to add alter amend and/or withdraw

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1689/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad09 May 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

total deal value on the basis of inquiry register (data bank) particularly when no evidence relating to alleged earing of brokerage or any other incriminating material was found during the course of search and relied upon by the Assessing Officer in the Assessment Order. 3. In law and in facts ... respect rough jottings found from Divyang Vyas in the name of Shri Nirav Shah when no evidence relating to alleged brokerage or any other incriminating material was found during the course of search from the possession of the appellant. 4. The appellant craves leave to add alter amend and/or withdraw

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1688/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad09 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

total deal value on the basis of inquiry register (data bank) particularly when no evidence relating to alleged earing of brokerage or any other incriminating material was found during the course of search and relied upon by the Assessing Officer in the Assessment Order. 3. In law and in facts ... respect rough jottings found from Divyang Vyas in the name of Shri Nirav Shah when no evidence relating to alleged brokerage or any other incriminating material was found during the course of search from the possession of the appellant. 4. The appellant craves leave to add alter amend and/or withdraw

Sh. Jagbir Singh Dhull, Sita Shyam Colony, Jind vs. DCIT, Central Circle, Karnal

The appeal is allowed and the impugned assessment is quashed

ITA 2544/DEL/2023[2018-19]Status: DisposedITAT Delhi09 May 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2018-19 Shri Jagbir Singh Dhull, Vs Dcit, Sita Shyam Colony, Central Circle, Jind, Haryana – 126 112 Karnal. Pan: Aarpd0818Q (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate & Ms Uma Upadhyay, Ca Revenue By : Shri Kailash Dan Ratnoo, Cit-Dr Date Of Hearing : 28.04.2025 Date Of Pronouncement : 09.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 05.07.2023 Of The Commissioner Of Income-Tax (Appeals)-3, Gurgaon (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.10479/2019- 20 Arising Out Of The Appeal Before It Against The Order Dated 28.12.2019 Passed U/S 143(3) R.W.S. 153B(1)(B) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Central Circle, Karnal (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Kailash Dan Ratnoo, CIT-DR
Section 132Section 143(3)Section 153D

approval, we find that the approval letter does not bear any reference to what all material were considered in regard to the issues and incriminating materials relied by the AO for completing the search assessment. As for convenience, we consider it appropriate to scan the content of one of such

Prasam Rakesh Choudhary, Girnar Society, Bapurao Galli vs. Deputy Commissioner of Income Tax Central -1, Bhopal, Aaykar Bhawan

Appeals are allowed for statistical purposes in

ITA 599/IND/2024[2019-2020]Status: DisposedITAT Indore08 May 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

erred in not appreciating that the proceedings initiated under Section 153C is itself bad in law and without jurisdiction in the absence of any incriminating material belonging to the assessee being found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony ... liable to be quashed in the absence of any satisfaction being recorded by the AO of the searched person that the Incriminating material belonging to the assessee was found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony, Bhopal and case

Prasam Rakesh Choudhary, Girnar Society, Bapurao Galli vs. The Deputy Commissioner of Income Tax, Central Circle-1, Bhopal, Aaykar Bhawan

ITA 598/IND/2024[2016-2017]Status: DisposedITAT Indore08 May 2025AY 2016-2017

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Prasam Rakesh Choudhary, Girnar Society, Bapurao Galli vs. The Deputy Commissioner of Income Tax, Central - 1, Bhopal, Aaykar Bhawan

Appeals are allowed for statistical purposes in

ITA 597/IND/2024[2015-2016]Status: DisposedITAT Indore08 May 2025AY 2015-2016

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

erred in not appreciating that the proceedings initiated under Section 153C is itself bad in law and without jurisdiction in the absence of any incriminating material belonging to the assessee being found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony ... liable to be quashed in the absence of any satisfaction being recorded by the AO of the searched person that the Incriminating material belonging to the assessee was found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony, Bhopal and case

Prasam Rakesh Choudhary, Girnar Society, Bapurao Galli vs. The Deputy Commissioner of Income Tax Central - 1, Bhopal, Aaykar Bhawan

Appeals are allowed for statistical purposes in

ITA 596/IND/2024[2014-2015]Status: DisposedITAT Indore08 May 2025AY 2014-2015

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

erred in not appreciating that the proceedings initiated under Section 153C is itself bad in law and without jurisdiction in the absence of any incriminating material belonging to the assessee being found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony ... liable to be quashed in the absence of any satisfaction being recorded by the AO of the searched person that the Incriminating material belonging to the assessee was found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony, Bhopal and case

Prasam Rakesh Choudhary, Girnar Society, Itwari, Nagpur vs. The Deputy Commissioner of Income Tax - 1, Bhopal, Aaykar Bhawan

Appeals are allowed for statistical purposes in

ITA 595/IND/2024[2013 - 2014]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

erred in not appreciating that the proceedings initiated under Section 153C is itself bad in law and without jurisdiction in the absence of any incriminating material belonging to the assessee being found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony ... liable to be quashed in the absence of any satisfaction being recorded by the AO of the searched person that the Incriminating material belonging to the assessee was found during the course of the search on 19/02/2019 at the premises of Sanee Group, D-1, Machna colony, Bhopal and case

M/S. Frugal Developers (P) Ltd., New Delhi vs. DCIT, New Delhi

ITA 640/DEL/2016[2011-12]Status: DisposedITAT Delhi08 May 2025AY 2011-12

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 132(4)Section 292CSection 69

Delhi in case of Pr. Commissioner of Income Tax Central-2 V. Subhash Khattar ITA 60/2017 order dated 25.7.2017 to contend that same incriminating material was disbelieved in case of another assesse. 7.1 It was also submitted that more so the photo copy of agreement itself says that ... Group have been corroborated by agreement found in the search of the assessee. In that case there was no allegation that any incriminating material found in search of other person was corroborated by any material found in search of assesse also. Therefore, the said decision of the Hon’ble High

Smt Nirakumari Virendra Bajaj, Mumbai vs. ITO, Ward-17(2)(1), Mumbai

ITA 6177/MUM/2024[2018-19]Status: DisposedITAT Mumbai07 May 2025AY 2018-19

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Reepal TralshawalaFor Respondent: Shri Asif Karmali
Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(a)Section 151Section 250

Kushal Group of Ahmedabad was carried out by investigation directorate, Ahmedabad on 05.02.2019. During the course of search action on Kushal group, various incriminating materials were seized. On investigation of the seized materials it is established that Kushal Group was involved in price rigging and providing bogus accommodation entries

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle- Jhunjhunu, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

statement recorded at the time of survey cannot be binding. The statement recorded is not Rajesh Kumar Poonia vs. ACIT corroborated with any incriminating material and therefore, relying on the various judgments in the case laws paper book submitted that the addition cannot be made on retracted statement. For that ... parties were not submitted. Even the ld. CIT(A) observed that the assessee has practice of maintaining Kacha Hisab and therefore, based on that incriminating material. Ld. AO made the addition of the income which has been accepted Rajesh Kumar Poonia vs. ACIT by the assessee during statement recorded during

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

statement recorded at the time of survey cannot be binding. The statement recorded is not Rajesh Kumar Poonia vs. ACIT corroborated with any incriminating material and therefore, relying on the various judgments in the case laws paper book submitted that the addition cannot be made on retracted statement. For that ... parties were not submitted. Even the ld. CIT(A) observed that the assessee has practice of maintaining Kacha Hisab and therefore, based on that incriminating material. Ld. AO made the addition of the income which has been accepted Rajesh Kumar Poonia vs. ACIT by the assessee during statement recorded during

Deputy Commissioner of Income Tax, Central Circle-3, Lic Building vs. Madhu Chordia, C-Scheme

In the result the appeal filed by the Revenue is dismissed

ITA 1525/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Sh. Vinod Gupta, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 69

Rs.3,30,00,000/-u/s69 made by the AOon account of undisclosed income disregarding the facts that the addition was based on the incriminating material found and seized in the laptop and there remains no use of physical copy of agreement after execution of registered deed which is general practice ... made by the AO on account of undisclosed income disregarding the facts that the addition was based on the incriminating material found and seized in the laptop and there remains no use of physical copy of agreement after execution of registered deed which is general practice in property transactions

Deputy Commissioner of Income Tax, Central Circle-3, Lic Building vs. Madhu Chordia, C-Scheme

In the result the appeal filed by the Revenue is dismissed

ITA 1520/JPR/2024[2015-16]Status: DisposedITAT Jaipur06 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Sh. Vinod Gupta, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 69

Rs.3,30,00,000/-u/s69 made by the AOon account of undisclosed income disregarding the facts that the addition was based on the incriminating material found and seized in the laptop and there remains no use of physical copy of agreement after execution of registered deed which is general practice ... made by the AO on account of undisclosed income disregarding the facts that the addition was based on the incriminating material found and seized in the laptop and there remains no use of physical copy of agreement after execution of registered deed which is general practice in property transactions