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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

DCIT Central Cir5(3), Mumbai vs. M/S. Shakti Enterprises, Gujarat

In the result, both the appeals of the revenue are allowed for statistical purpose

ITA 2247/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Nov 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos.2246 & 2247/Mum/2021 (A.Ys. 2014-15 & 2015-16)

For Appellant: Ganesh RakhFor Respondent: Dr. P. Daniel
Section 40A(3)Section 5

undisclosed income is deleted.” 4. During the course of appellate proceedings before us the ld. D.R vehemently contended that a volume of incriminating material as discussed in the assessment order was found and impounded during the course of survey action taken place in the case of the assesse. He further ... firm. The assessee has not made any compliance during the course of assessment proceedings initiated u/s 147 of the Act on the basis of incriminating materials impounded during the course of survey action in the case of the assessee firm. However, the assessee has not made any compliance. Therefore

DCIT Central Cir5(3), Mumbai vs. M/S. Shakti Enterprises, Gujarat

In the result, both the appeals of the revenue are allowed for statistical purpose

ITA 2246/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Nov 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos.2246 & 2247/Mum/2021 (A.Ys. 2014-15 & 2015-16)

For Appellant: Ganesh RakhFor Respondent: Dr. P. Daniel
Section 40A(3)Section 5

undisclosed income is deleted.” 4. During the course of appellate proceedings before us the ld. D.R vehemently contended that a volume of incriminating material as discussed in the assessment order was found and impounded during the course of survey action taken place in the case of the assesse. He further ... firm. The assessee has not made any compliance during the course of assessment proceedings initiated u/s 147 of the Act on the basis of incriminating materials impounded during the course of survey action in the case of the assessee firm. However, the assessee has not made any compliance. Therefore

M/S. Golden Tulip Hospitality Private Limited, Srinagar vs. Assistant Commissioner of Income Tax Central Circle, Srinagar

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

ITA 265/ASR/2023[2019-20]Status: DisposedITAT Amritsar10 Nov 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, CA &
Section 150Section 250(6)Section 69A

assessment orders, it is found that the reference made by DDIT (Inv.) for valuation of the properties on 1-4-2014 was without any incriminating materials which were unearthed during search [oral or documentary which could have suggested that the assessee has shown less investment in its books for building ... NOIDA Assessment u/s 153A - Addition towards the cost of construction of the building - Reference made to Id. DVO u/s 142A -HELD THAT:- Admittedly, no incriminating material has been found during the course of search qua this addition towards cost of construction. This fact is evident from the perusal

M/S. Golden Tulip Hospitality Private Limited, Srinagar vs. Assistant Commissioner of Income Tax Central Circle, Srinagar

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

ITA 264/ASR/2023[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, CA &
Section 150Section 250(6)Section 69A

assessment orders, it is found that the reference made by DDIT (Inv.) for valuation of the properties on 1-4-2014 was without any incriminating materials which were unearthed during search [oral or documentary which could have suggested that the assessee has shown less investment in its books for building ... NOIDA Assessment u/s 153A - Addition towards the cost of construction of the building - Reference made to Id. DVO u/s 142A -HELD THAT:- Admittedly, no incriminating material has been found during the course of search qua this addition towards cost of construction. This fact is evident from the perusal

Assiatant Commissioner of Income Tax Phagwara Circle, Phagwara vs. Shri Harmesh Kumar, Phillaur

In the result, these appeals are allowed for statistical purposes

ITA 42/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

286/2/2003-IT (Inv.II) dt. 10-03-2003 and find force in the contentions of the appellant as no adverse material or documents or other incriminating material has been referred to at the time of survey or in the course of assessment proceedings on the basis of which surrender of additional income ... surrender of undisclosed income given by the appellant during the course of search and later affirmed by written submission viz~a~viz seized incriminating material, as above. 10. None appeared for the defendant appellant, however, the learned counsel has submitted a written synopsis which reads as under: Brief Synopsis

Assistant Commissioner of Income Tax, Phagwara Circle, Phagwara vs. Shri Chuni Lal, Phillaur

In the result, these appeals are allowed for statistical purposes

ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

286/2/2003-IT (Inv.II) dt. 10-03-2003 and find force in the contentions of the appellant as no adverse material or documents or other incriminating material has been referred to at the time of survey or in the course of assessment proceedings on the basis of which surrender of additional income ... surrender of undisclosed income given by the appellant during the course of search and later affirmed by written submission viz~a~viz seized incriminating material, as above. 10. None appeared for the defendant appellant, however, the learned counsel has submitted a written synopsis which reads as under: Brief Synopsis

Ttj Impex Pvt. Ltd. (Successor to Atj Impex Pvt. Ltd.), Gurgaon vs. ACIT, Central Circle-29, New Delhi

In the result, the appeals of the assessee are allowed

ITA 167/DEL/2023[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aman Garg, CAFor Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

Vatsal Infraprojects P.Ltd (Successor to Nitya Infotech P.Ltd), Gurgaon vs. DCIT, Central Circle-29, New Delhi

In the result, the appeals of the assessee are allowed

ITA 166/DEL/2023[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aman Garg, CAFor Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

Vatsal Infraprojects Pvt. Ltd., Gurgoan vs. ACIT, Central Circle-29, New Delhi

In the result, the appeals of the assessee are allowed

ITA 165/DEL/2023[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aman Garg, CAFor Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

Wonder Infrabuild Pvt. Ltd.(Successor to Chiba Electrotech Pvt. Ltd. and Yushan Buildcon Pvt. Ltd.), Gurgaon vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3067/DEL/2022[2014-15]Status: DisposedITAT Delhi10 Nov 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

Wonder Infrabuild Pvt. Ltd. (Successor to Yushan Buildcon Pvt. Ltd.), Gurgaon vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3066/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

Wonder Infrabuild Pvt. Ltd. (Successor to Chiba Electrotech Pvt. Ltd.), Gurgoan vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3065/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

Wonder Infrabuild Pvt. Ltd.(Successor to Chiba Electrotech Pvt. Ltd.), Gurgaon vs. ACIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3064/DEL/2022[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

facts and circumstances of the case, the assessment framed u/s 153A, is bad in law in the absence of any incriminating material being found during the course of search.” 3. As could be seen from ground no. 1 in the cross objections, the issue raised is a purely legal

DCIT Central Circle-20, Delhi vs. Sumit Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 833/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

Section 142ASection 153ASection 153A(1)(a)Section 56(2)(vii)Section 69A

assessee seeking to challenge the additions made in 153A proceedings was on the premise that the additions were carried out without any reference to incriminating material found in the course of search operation and the assessment of the assessee relevant to AY 2011-12 stood concluded at the time ... also categorically observed that the assessment stood concluded at the time of search and thus the addition under s. 153A depended upon the incriminating material found during the search to corroborate the impugned addition, which was found to be absent. In the absence of any incriminating material unearthed

DCIT Central Circle-20, Delhi vs. Kailash Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 831/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

Section 142ASection 153ASection 153A(1)(a)Section 56(2)(vii)Section 69A

assessee seeking to challenge the additions made in 153A proceedings was on the premise that the additions were carried out without any reference to incriminating material found in the course of search operation and the assessment of the assessee relevant to AY 2011-12 stood concluded at the time ... also categorically observed that the assessment stood concluded at the time of search and thus the addition under s. 153A depended upon the incriminating material found during the search to corroborate the impugned addition, which was found to be absent. In the absence of any incriminating material unearthed

DCIT Circle-20, Delhi vs. Aanshika Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 828/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

Section 142ASection 153ASection 153A(1)(a)Section 56(2)(vii)Section 69A

assessee seeking to challenge the additions made in 153A proceedings was on the premise that the additions were carried out without any reference to incriminating material found in the course of search operation and the assessment of the assessee relevant to AY 2011-12 stood concluded at the time ... also categorically observed that the assessment stood concluded at the time of search and thus the addition under s. 153A depended upon the incriminating material found during the search to corroborate the impugned addition, which was found to be absent. In the absence of any incriminating material unearthed

DCIT, Central Circle Ajmer, Ajmer vs. Puja Synthetics Private Limited, Bhilwara

In the result, the appeal of the Revenue is dismissed

ITA 87/JPR/2023[2009-10]Status: DisposedITAT Jaipur09 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Soni (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 115JSection 153ASection 263

responded to the notices issued u/s 133(6) of the Act. 6.2. Provision of Section 68 are not applicable on the Respondent. 6.3. No incriminating material found during the search proceedings. 6.4. Opportunity of Respondent. cross examination is not provided to 6.5. Addition made solely on the basis of statement

DCIT, Central Circle 3(3), Mumbai vs. Avaada Ventures Private Limited, Mumbai

ITA 2089/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13
For Appellant: Shri Mani JainFor Respondent: Shri Ajay Chandra
Section 143(3)Section 153ASection 2

erred in not holding the action of Id.AO in completing the impugned assessment u/s.153A of the Act in the absence of any incriminating material found during the course of search as incorrect, making the assessment order illegal and without jurisdiction. 2. On the facts and circumstances of the case ... erred in not holding the action of Id.AO in making the various additions/ disallowances in the absence of any incriminating material found during the course of search action as incorrect, for the reasons mentioned in impugned order or otherwise. 3. On the facts and circumstances of the case

Avaada Ventures Private Limited, Mumbai vs. DCIT, Central Circle 3(3), Mumbai

ITA 1754/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13
For Appellant: Shri Mani JainFor Respondent: Shri Ajay Chandra
Section 143(3)Section 153ASection 2

erred in not holding the action of Id.AO in completing the impugned assessment u/s.153A of the Act in the absence of any incriminating material found during the course of search as incorrect, making the assessment order illegal and without jurisdiction. 2. On the facts and circumstances of the case ... erred in not holding the action of Id.AO in making the various additions/ disallowances in the absence of any incriminating material found during the course of search action as incorrect, for the reasons mentioned in impugned order or otherwise. 3. On the facts and circumstances of the case

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

Assessee challenged by ground number 1, 4 and 8 regarding the validity of assessment u/s 153A of the act. Assessee challenged that no incriminating material was found and seized during the course of search u/s 132 of the act. Therefore, no addition could have been made by the learned ... submitted that, by the date of search AY 2010-11 to 2014-15 were concluded assessment, which could have only been disturbed based on incriminating material found during the course of search. He submitted that in respect of national income from house property, no incriminating material was found. All these