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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

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1123/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

circumstances of the case, and in law addition of Rs.7,56,21,407/- in the order passed u/s 153C in the absence of incriminating material and in respect of unabated assessment is bad in law and is without jurisdiction and hence liable to be quashed. 4 That having regard ... course of search. Thus, the ground of the appellant that the notice u/s 153C of the Act has been issued in the absence of incriminating material in case of unabated assessment does not seem to be factually correct and convincing.” 9. Furthermore, with respect it is stated that assessments

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1122/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

circumstances of the case, and in law addition of Rs.7,56,21,407/- in the order passed u/s 153C in the absence of incriminating material and in respect of unabated assessment is bad in law and is without jurisdiction and hence liable to be quashed. 4 That having regard ... course of search. Thus, the ground of the appellant that the notice u/s 153C of the Act has been issued in the absence of incriminating material in case of unabated assessment does not seem to be factually correct and convincing.” 9. Furthermore, with respect it is stated that assessments

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1121/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

circumstances of the case, and in law addition of Rs.7,56,21,407/- in the order passed u/s 153C in the absence of incriminating material and in respect of unabated assessment is bad in law and is without jurisdiction and hence liable to be quashed. 4 That having regard ... course of search. Thus, the ground of the appellant that the notice u/s 153C of the Act has been issued in the absence of incriminating material in case of unabated assessment does not seem to be factually correct and convincing.” 9. Furthermore, with respect it is stated that assessments

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle 25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1120/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

circumstances of the case, and in law addition of Rs.7,56,21,407/- in the order passed u/s 153C in the absence of incriminating material and in respect of unabated assessment is bad in law and is without jurisdiction and hence liable to be quashed. 4 That having regard ... course of search. Thus, the ground of the appellant that the notice u/s 153C of the Act has been issued in the absence of incriminating material in case of unabated assessment does not seem to be factually correct and convincing.” 9. Furthermore, with respect it is stated that assessments

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

The Kumar Family Trust, Delhi vs. ACIT, Center Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

order passed u/s lS3A/143(3) for the unabated AY 2013-14 to be bad in law in view of the fact that no incriminating material or document pertaining thereto was either found and / or seized in course of the search. 2. For that on the facts and in the circumstances ... assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating material found during the search, the assessment itself is bad in law requires to be set aside. In this regard, assessee has filed a detailed submissions including

Aashiyana Civil Contractors P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

Appeal is allowed in above terms

ITA 7920/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2011-12 Aashiyana Civil Contractors Vs. Dcit, P. Ltd., Central Circle, 302-304, Harsha Corner Sector-33, Noida Complex, Isc, Dda, Ghazipur, New Delhi Pan :Aaeca4833G (Appellant) (Respondent) Assessee By None Department By Mr. Javed Akhtar, Cit(Dr) Date Of Hearing 14.11.2024 Date Of Pronouncement 20.11.2024 Order

Section 132Section 153ASection 68

that the learned Assessing Officer has made the addition in 2 | P a g e AY: 2011-12 assessee’s hands based on such incriminating material. We thus find it a fit instance to delete the impugned section 68 addition of Rs.13.16 lakhs in very terms. Ordered accordingly

Ashok Kmar Bhotika, Kolkata vs. A.C.I.T., Circle - 30, Kolkata Curren J.A.O., I.T.O., Ward - 32(1), Kolkata

In the result, ITA 1761 is allowed and ITA 1762 is partly allowed

ITA 1762/KOL/2024[2014-2015]Status: DisposedITAT Kolkata19 Nov 2024AY 2014-2015

Bench: The Ld. Cit(A) Also & Has Thus Approached The Itat With As Many As 16 Grounds Which May Be Summarized Issue-Wise As Under:

Section 143(3)Section 147Section 234Section 250Section 68

proposed that the genuineness of the transaction was well proved inspite of the fact that the assessee was denied access to allegedly incriminating material and statements of witnesses. 2.3 The Ld. DR relied on the orders of authorities below on this issue. 3. We have carefully considered the detailed agreement

Ashok Kumar Bhotika, Kolkata vs. I.T.O., Ward - 32(1), Kolkata

In the result, ITA 1761 is allowed and ITA 1762 is partly allowed

ITA 1761/KOL/2024[2013-2014]Status: DisposedITAT Kolkata19 Nov 2024AY 2013-2014

Bench: The Ld. Cit(A) Also & Has Thus Approached The Itat With As Many As 16 Grounds Which May Be Summarized Issue-Wise As Under:

Section 143(3)Section 147Section 234Section 250Section 68

proposed that the genuineness of the transaction was well proved inspite of the fact that the assessee was denied access to allegedly incriminating material and statements of witnesses. 2.3 The Ld. DR relied on the orders of authorities below on this issue. 3. We have carefully considered the detailed agreement

Thenmalaikhan Saboormydin Thulkarunai Kaznavi, Chennai vs. DCIT, CC-1(4), Chennai

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

ITA 1780/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1780/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Shri Thenmalaikhan Saboormydin The Deputy Commissioner Thulkarunaikaznavi, Vs. Of Income Tax, New No.7, Sullivan Street, Central Circle -1(4), Santhome, Mylapore, Chennai. Chennai – 600 004. Pan: Afwpk 4146R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri P.M. Kathir, Advocate ""यथ" क" ओर से/Respondent By : Shri M. Murali, Cit

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri M. Murali, CIT
Section 132Section 139(1)Section 153ASection 153CSection 250Section 69A

ld.AR reiterated the submissions made before the Income- tax Authorities. Further, the ld.AR by placing reliance on Ground No.2, submitted that there is nothing incriminating material found during the course of search relating to the addition of cash deposits made u/s.69A of the Act. The ld.AR submitted that the addition ... been solely made on the basis of information available in Form No.26AS, which is not an incriminating material and the assessment having been unabated / completed assessment, the addition cannot be made in a proceedings u/s.153C of the Act. In this context, the ld.AR relied on the judgment

Supapriyaa Realty Palladam Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeal stand allowed in terms of our above order

ITA 1231/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Nov 2024AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1231/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2011-12) M/S Supapriyaa Realty Palladam Pvt. Ltd. Dcit बनाम No.21, Pollachi Road, Central Circle-3 / Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaucs-3764-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 143(3)

could be seen that the assessee has, all along, denied having made such investment to various parties. It could also be seen that no incriminating material whatsoever has been found from the possession / premises of the assessee to establish the source of alleged unaccounted investments. The loose sheets have been

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

ITA 1230/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56

Appeals) - 20, Chennai failed to appreciate that having assessed the appellant in terms of Section 153A of the Act based on the incriminating materials seized during the search in the premises of Mr. O. Arumugasamy and others in contra distinction to the search in the premises of the appellant herein ... wherein no incriminating materials were seized for the purpose of making the disputed addition(s) in the search assessment order(s), the consequential search assessment order passed should be reckoned as bad in law. 5. The CIT (Appeals) - 20, Chennai failed to appreciate that having used the disputed search materials

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

Appeals) - 20, Chennai failed to appreciate that having assessed the appellant in terms of Section 153A of the Act based on the incriminating materials seized during the search in the premises of Mr. O. Arumugasamy and others in contra distinction to the search in the premises of the appellant herein ... wherein no incriminating materials were seized for the purpose of making the disputed addition(s) in the search assessment order(s), the consequential search assessment order passed should be reckoned as bad in law. 5. The CIT (Appeals) - 20, Chennai failed to appreciate that having used the disputed search materials

Sg Wind Faarm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

Appeals) - 20, Chennai failed to appreciate that having assessed the appellant in terms of Section 153A of the Act based on the incriminating materials seized during the search in the premises of Mr. O. Arumugasamy and others in contra distinction to the search in the premises of the appellant herein ... wherein no incriminating materials were seized for the purpose of making the disputed addition(s) in the search assessment order(s), the consequential search assessment order passed should be reckoned as bad in law. 5. The CIT (Appeals) - 20, Chennai failed to appreciate that having used the disputed search materials

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

Appeals) - 20, Chennai failed to appreciate that having assessed the appellant in terms of Section 153A of the Act based on the incriminating materials seized during the search in the premises of Mr. O. Arumugasamy and others in contra distinction to the search in the premises of the appellant herein ... wherein no incriminating materials were seized for the purpose of making the disputed addition(s) in the search assessment order(s), the consequential search assessment order passed should be reckoned as bad in law. 5. The CIT (Appeals) - 20, Chennai failed to appreciate that having used the disputed search materials