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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

Natasha Chopra, New Delhi vs. DCIT, Circle-16(1), Delhi

Appeals are dismissed

ITA 2291/DEL/2024[2019-20]Status: HeardITAT Delhi03 Feb 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

sustaining additions based on statement of a third person, viz. Shri VM, recorded under section 132(4) of the Act, which could not constitute incriminating material in the case of the appellant Trust. 10. On the facts and circumstances of the case and in law, the Learned Commissioner of Income ... documents were seized from the custody of Sh. V. Mathiyalgan written in his Saraswati Ammal Educational & Charitable Trust Vs. ACIT hand writing and no incriminating material whatsoever were found at the premises of the Assessee in the survey conducted by the Department corroborating to the allegation that such receipts belonged

Natasha Chopra, New Delhi vs. DCIT, Circle- 16(1), Delhi

Appeals are dismissed

ITA 2290/DEL/2024[2018-19]Status: HeardITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

sustaining additions based on statement of a third person, viz. Shri VM, recorded under section 132(4) of the Act, which could not constitute incriminating material in the case of the appellant Trust. 10. On the facts and circumstances of the case and in law, the Learned Commissioner of Income ... documents were seized from the custody of Sh. V. Mathiyalgan written in his Saraswati Ammal Educational & Charitable Trust Vs. ACIT hand writing and no incriminating material whatsoever were found at the premises of the Assessee in the survey conducted by the Department corroborating to the allegation that such receipts belonged

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT

Sankalp in, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

Group” on 30.10.2018 and on subsequent dates inter-alia covering “Kailash Goenka Group” and “Robin Goenka Group”. During the course of the search, certain incriminating material in the form of handwritten diaries, loose papers, printed forms/bills etc. were found and seized. Perusal of such seized material revealed that the group ... covered during the search. Statements of various persons were also recorded during the course of search. 2.1. During the course of search action certain incriminating material was found and seized which revealed there were certain “unaccounted receipts” and “unaccounted payments” in relation to hotel and restaurant business carried

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp in, Ahmedabad

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

Group” on 30.10.2018 and on subsequent dates inter-alia covering “Kailash Goenka Group” and “Robin Goenka Group”. During the course of the search, certain incriminating material in the form of handwritten diaries, loose papers, printed forms/bills etc. were found and seized. Perusal of such seized material revealed that the group ... during the search. Statements of various persons were also recorded during the course of search. 2. 1. During the course of search action certain incriminating material was found and seized which revealed there were certain “unaccounted receipts” and “unaccounted payments” in relation to hotel and restaurant business carried

Sushil Kumar Agarwal, Kolkata vs. D.C.I.T., Central Circle - 2(2), Kolkata

ITA 1408/KOL/2024[2013-2014]Status: DisposedITAT Kolkata31 Jan 2025AY 2013-2014
Section 132Section 132(4)Section 139(1)Section 139(4)Section 143(3)Section 250Section 263Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Ι

Future Gaming and Hotel Services P Ltd, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

The appeal stand allowed in terms of our above order

ITA 950/CHNY/2024[2019-20]Status: DisposedITAT Chennai31 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/S. Future Gaming & Hotel Acit बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. Gn Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : S/Shri S. Sridhar & N. Arjun Raj (Advocate) - Ld. Ars " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Cit-Dr A/W Ms. Anitha (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: S/Shri S. Sridhar & N. Arjun Raj (Advocate) - LdFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. CIT-DR a/w Ms. Anitha (Addl. CIT) – Ld.
Section 153ASection 271A

271AAB are not attracted. The assessee also pleaded that there was no undisclosed income found during the course of search and no incriminating material was found therein except some loose sheets which is recorded in the books of accounts. The assessee relied on various decisions of Tribunal as follows ... same during the course of assessment proceedings The same has been done to avoid protracted litigation on the issue. 5. Pertinently, no incriminating material has been unearthed during search which substantiate the fact that the assessee do not have undisclosed income which is represented by any money, bullion, jewellery

Assistant Commissioner of Income Tax, Central Circle-1, Trichy vs. Nallappa Rengarajan, Trichy

In the result, the appeal stand dismissed

ITA 540/CHNY/2024[2021-22]Status: DisposedITAT Chennai31 Jan 2025AY 2021-22

Bench: the assessing officer. As is evident, the revenue is aggrieved by deletion of certain additions as made by Ld. AO in the assessment order. 2. The Ld. Sr. DR advanced arguments and supported the assessment order whereas Ld. AR referred to the finding of Ld. CIT(A) in the impugned order. Reference has been made to various documents as placed on record. Having heard rival submissions and upon perusal of case records, our adjudication would be as under. The assessee being resident individual is

For Appellant: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DRFor Respondent: Shri R.Viswanathan (CA) - Ld. AR
Section 132Section 143(3)Section 68Section 69A

accepted the balance of jewels loan and assessed interest arising there from. Therefore, the subsequent realization of loan could not be disputed upon. No incriminating material was found during search which was contrary to aforesaid explanation. 4.3 On the issue of cash withdrawal, it was noted that the assessee withdrew ... accepted the balance of jewels loan and assessed interest arising there from. Therefore, the subsequent realization of loan could not be disputed upon. No incriminating material was found during search which was contrary to aforesaid explanation. Considering all these facts, no fault could be found in the adjudication

Deputy Commissioner of Income-Tax, Queens Road, Bengaluru vs. Shri Kempareddy Govindraju, Domlur, Bengaluru

ITA 1292/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Jan 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 4. Grounds regarding: Whether ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 5. Grounds regarding: Whether

Deputy Commissioner of Income-Tax, Central Circle-2(3), Benglauru vs. Shri Kempareddy Govindraju, Domlur, Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to 1024/ Bang/ 2024, for the Assessment Years 2014-15, 2015-16 and 2016-17 are allowed and the appeals of the Revenue in ITA Nos

ITA 1291/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jan 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. ITA Nos.1021 to 1024/Bang/2024 ITA Nos.1290 ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 5. Grounds regarding: Whether

Deputy Commissioner of Income Tax, Central Circle-2(3), Queens Road, Bengaluru vs. Shri Kempareddy Govindraju, Domlur, Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to

ITA 1290/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jan 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu

For Appellant: ITA Nos.1021 to 1024/Bang/2024
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 4. ITA Nos.1021 to 1024/Bang/2024 ITA Nos.1290 ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. Grounds regarding: Whether the CIT(A) officer

Shri. Kempareddy Govindraj, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to

ITA 1024/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Jan 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu

For Appellant: ITA Nos.1021 to 1024/Bang/2024
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 4. ITA Nos.1021 to 1024/Bang/2024 ITA Nos.1290 ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. Grounds regarding: Whether the CIT(A) officer

Shri. Kempareddy Govindraj, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to

ITA 1023/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jan 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu

For Appellant: ITA Nos.1021 to 1024/Bang/2024
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 4. ITA Nos.1021 to 1024/Bang/2024 ITA Nos.1290 ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. Grounds regarding: Whether the CIT(A) officer

Shri. Kempareddy Govindraj, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

ITA 1022/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jan 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 4. Grounds regarding: Whether ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 5. Grounds regarding: Whether

Shri. Kempareddy Govindraj, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to

ITA 1021/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Jan 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu

For Appellant: ITA Nos.1021 to 1024/Bang/2024
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. 4. ITA Nos.1021 to 1024/Bang/2024 ITA Nos.1290 ... automatic invocation of provisions of section 153A which is contrary to well settled principle of law that, it is only on the basis of incriminating material unearthed in the course of search that provisions of section 153A of the Act can be invoked. Grounds regarding: Whether the CIT(A) officer

Mr. D K Shivakumar, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

would have been the correct thing to do. The appellant submits that since the reasons for initiation of proceedings u/s 147 is that certain incriminating material was found during the course of a search u/s 132 in the case of M/s Davanam Constructions Pvt Ltd & its group, proceedings ought ... noted that the three ITAT benches have categorically held that where an assessment /reassessment is sought to be made on the basis of incriminating material found in the search of third party, provisions of 153C ought to be invoked and are applicable and further such circumstances exclude application of section

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

In the result, we allow appeal filed by the assessee

ITA 48/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Jan 2025AY 2010-11

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

Section 153ASection 153C

would have been the correct thing to do. The appellant submits that since the reasons for initiation of proceedings u/s 147 is that certain incriminating material was found during the course of a search u/s 132 in the case of M/s Davanam Constructions Pvt Ltd & its group, proceedings ought ... noted that the three ITAT benches have categorically held that where an assessment /reassessment is sought to be made on the basis of incriminating material found in the search of third party, provisions of 153C ought to be invoked and are applicable and further such circumstances exclude application of section

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

In the result, we allow appeal filed by the assessee

ITA 47/BANG/2020[2009-10]Status: DisposedITAT Bangalore31 Jan 2025AY 2009-10

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

Section 153ASection 153C

would have been the correct thing to do. The appellant submits that since the reasons for initiation of proceedings u/s 147 is that certain incriminating material was found during the course of a search u/s 132 in the case of M/s Davanam Constructions Pvt Ltd & its group, proceedings ought ... noted that the three ITAT benches have categorically held that where an assessment /reassessment is sought to be made on the basis of incriminating material found in the search of third party, provisions of 153C ought to be invoked and are applicable and further such circumstances exclude application of section