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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

Laxmi Nanda Kishore Velegatla, Chennai vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1727/CHNY/2024[2021-22]Status: DisposedITAT Chennai05 Dec 2024AY 2021-22

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1727/Chny/2024 िनधा"रण वष" / Assessment Year: 2021-22 Laxmi Nanda Kishore Velegatla, Deputy Commissioner Of Kg Signature City, D-2 Block, V. Income Tax, Floor -12A, Flat No.9, 200 Feet Central Circle -1(4), Bypass Road, Adjacent Service Chennai – 600 034. Road, Near Lalitha Mugambigai Medical College & Hospital, Maduravoyal, Chennai – 600 095. [Pan: Acopv-3242-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. P. Ranga Ramanujam, Ca : Ms. Swapna Nanu Ambatt, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 11.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.12.2024

For Appellant: Mr. P. Ranga Ramanujam, CA
Section 115Section 139(4)Section 142(1)Section 143(3)Section 69

absence, wherein the authorized officer has broken the lock for the purpose of search and the search party has not found any incriminating material to show that the income of the assessee or the searched party group companies have escaped any income. Further, the assessee relied on the CBDT Instruction

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3287/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Dec 2024AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3286/DEL/2024[2019-20]Status: DisposedITAT Delhi04 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3285/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3284/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Blue Ocean Travels Pvt .Ltd., Delhi vs. DCIT, Central Circle -15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3283/DEL/2024[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Cirlce-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3282/DEL/2024[2015-16]Status: DisposedITAT Delhi04 Dec 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3281/DEL/2024[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

possibly form part of the block of ten years. 52. The decisions which hold that an assessment is liable to be revised only if incriminating material be found, even if rendered in the context of Section 153A, would clearly govern the question that stands posited even in the context ... Section 153C. It would be relevant to recall that the Division Bench in Kabul Chawla had observed that in the absence of any incriminating material, a completed assessment may be reiterated and the abated assessment or reassessment be concluded. The importance of incriminating material was further underlined in Kabul Chawla

Geeta Gogna, New Delhi vs. ITO, Ward-16(3), New Delhi

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 1216/DEL/2024[2012-13]Status: DisposedITAT Delhi04 Dec 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2012-13 Mrs. Geeta Gogna, Vs. Ito, Ward 16(3), C/O L.N. Malik & Co., Ca New Delhi – 2 18/13, Wea, Pusa Lane, Karol Bagh, New Delhi – 5 (Pan: Ahlpg7686C) (Appellant) (Respondent)

For Appellant: Sh. Manish Malik, Adv. & Sh. PankajFor Respondent: Shri Surender Pal, CIT(DR)
Section 10(38)Section 143(3)Section 153ASection 153CSection 68

facts and in law in:- a) Sustaining the addition made by the Assessing Officer u/s. 153C of the Act in the absence of any incriminating material found in the case of the appellant. b) Sustaining the order framed u/s.143(3)/153C of the Act in the absence of any incriminating

JCIT, (OSD) CC-1, Noida vs. IV County Pvt. Ltd., Noida

In the result, the appeal of the revenue is dismissed

ITA 1357/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

JCIT, (OSD) CC-1, Noida vs. Country Infrastructures Private Limited, Noida

In the result, the appeal of the revenue is dismissed

ITA 1356/DEL/2021[2013-14]Status: DisposedITAT Delhi04 Dec 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

DCIT, CC-1, Noida vs. Aba Builders Ltd., Noida

In the result, the appeal of the revenue is dismissed

ITA 1351/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

IV County Pvt. Ltd., Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1172/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

IV County Pvt. Ltd., Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1171/DEL/2021[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1168/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1167/DEL/2021[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1166/DEL/2021[2015-16]Status: DisposedITAT Delhi04 Dec 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

Country Infrastructure Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1165/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

assessment order for the year under consideration under section 153A of the Act, being a non-abated assessment, in the absence of any incriminating material found during the course of search action. 2. The CIT(A) erred in upholding the validity of the order of the Assessing Officer notwithstanding ... quashed.” 4.2 We find that these grounds were also raised by the assessee before the ld CIT(A) with regard to non-existence of incriminating material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision

Assistant Commissioner of Icnome Tax, Chennai vs. Chandrasekaran Joseph Vijay, Chennai

ITA 1102/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon'Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1099/Chny/2023 (निर्धारण वर्ष / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1100/Chny/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1101/Chny/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & 4. आयकर अपील सं./ Ita No.1102/Chny/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) Acit Central Circle-2(2) Chennai. बनाम/ Vs. Shri Chandrasekaran Joseph Vijay 17/9, Vijay Shanthi Four Seasons, 7Th Cross Street, Shanthi Nagar, Adyar, Chennai-600 020. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabpv-3488-N (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant By : (प्रत्यर्थी / Respondent) : Shri V. Nandakumar (Cit)-Ld. Cit-Dr & Ms. Gowthami Manivasagam (Jcit) Ld. Sr. Dr प्रत्यर्थीकीओरसे/Respondent By : Shri S. Sridhar (Advocate) A/W Shri Arjun Raj (Advocate)- Ld. Ars सुनवाईकीतारीख/Date Of Hearing : 20-09-2024 घोषणाकीतारीख / Date Of Pronouncement : 03-12-2024 2 आदेश / Order Per Bench: 1.1 Aforesaid Appeals By Revenue For Assessment Years (Ay) 2014-15 To 2017-18 Arises Out Of A Common Order Of Learned Commissioner Of Income Tax (Appeals)-19, Chennai, [Cit(A)] Dated 04-08-2023 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer (Ao) U/S.153A Of The Act Dated 29-09-2021. The Facts As Well As Issues Are Stated To Be Identical In All These Years. For The Purpose Of Adjudication

For Respondent: Shri S. Sridhar (Advocate) a/w Shri
Section 132Section 153ASection 69

being resident individual was subjected to search action by the department on 05- 02-2020. Assessment Proceedings 2.1 During the course of search, certain incriminating material was found and seized. Consequently, notice u/s.153A was issued to the assessee on 07-12-2020. In response, the assessee admitted income of Rs.24.66 ... Crores. Notices u/s 143(2) and 142(1) were issued in due course calling for various details from the assessee. 2.2 The incriminating material include loose sheets extracted from the assessee's Apple iPhone-X seized vide page-4 of ANN/BV/CJV/LS/S and the same is stated to be containing details

Assistant Commissioner of Income Tax, Chennai vs. Chandrasekaran Joseph Vijay, Chennai

The appeals stand dismissed

ITA 1101/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Dec 2024AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1099/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1100/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1101/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1102/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) Acit Shri Chandrasekaran Joseph Vijay बनाम/ Central Circle-2(2) 17/9, Vijay Shanthi Four Seasons, 7Th Cross Street, Shanthi Nagar, Chennai. Vs. Adyar, Chennai-600 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabpv-3488-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Nandakumar (Cit)-Ld. Cit-Dr & Ms. Gowthami Manivasagam (Jcit) – Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri S. Sridhar (Advocate) A/W Shri Arjun Raj (Advocate)- Ld. Ars सुनवाईकीतारीख/Date Of Hearing : 20-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-12-2024

For Appellant: Shri V. Nandakumar (CIT)-Ld. CIT-DRFor Respondent: Shri S. Sridhar (Advocate) a/w Shri
Section 132Section 153ASection 69

being resident individual was subjected to search action by the department on 05- 02-2020. Assessment Proceedings 2.1 During the course of search, certain incriminating material was found and seized. Consequently, notice u/s.153A was issued to the assessee on 07-12-2020. In response, the assessee admitted income of Rs.24.66 ... Crores. Notices u/s 143(2) and 142(1) were issued in due course calling for various details from the assessee. 2.2 The incriminating material include loose sheets extracted from the assessee’s Apple iPhone-X seized vide page-4 of ANN/BV/CJV/LS/S and the same is stated to be containing details