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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

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

completed one the assessee submitted that the page that the revenue place reliance to make the addition is not in the nature of any incriminating material. Therefore, while issuing notice u/s. 153A for the year under consideration and making the additions de hors any material deserves to be deleted ... assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

completed one the assessee submitted that the page that the revenue place reliance to make the addition is not in the nature of any incriminating material. Therefore, while issuing notice u/s. 153A for the year under consideration and making the additions de hors any material deserves to be deleted ... assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

completed one the assessee submitted that the page that the revenue place reliance to make the addition is not in the nature of any incriminating material. Therefore, while issuing notice u/s. 153A for the year under consideration and making the additions de hors any material deserves to be deleted ... assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

completed one the assessee submitted that the page that the revenue place reliance to make the addition is not in the nature of any incriminating material. Therefore, while issuing notice u/s. 153A for the year under consideration and making the additions de hors any material deserves to be deleted ... assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

completed one the assessee submitted that the page that the revenue place reliance to make the addition is not in the nature of any incriminating material. Therefore, while issuing notice u/s. 153A for the year under consideration and making the additions de hors any material deserves to be deleted ... assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

completed one the assessee submitted that the page that the revenue place reliance to make the addition is not in the nature of any incriminating material. Therefore, while issuing notice u/s. 153A for the year under consideration and making the additions de hors any material deserves to be deleted ... assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration

Dr, Prashant V Athani, Nipani vs. Pr. Commissioner of Income Tax (Central), Bangalore

Appeal is dismissed in above terms

ITA 45/PAN/2022[2017-18]Status: DisposedITAT Panaji12 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 115BSection 143(3)Section 263Section 69B

submissions and find no merit in assessee’s case. This is for the precise reason that although the department had indeed come across the incriminating material 6 I.T.A.No.45/PAN./2022 indicating the assessee’s foregoing twin unexplained investments; which stood duly admitted at his behest; the fact remains that there

Dynasty Construction Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 1825/DEL/2013[2007-08]Status: DisposedITAT Delhi11 Oct 2023AY 2007-08

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 132Section 153ASection 153CSection 155ASection 37(1)Section 40A(3)

disallowance made u/s 40A(3) of the Act in assessment order passed u/s 153C of the Act do not have any nexus with any incriminating material seized/found during the course of search on BPTP. Further submitted that, both the additions/disallowance made on account of additional payment and cash payment made ... Dynasty Construction (P) Ltd. vs. PCIT pending as on 28/08/2009. As per the Revenue, the additions have been made based on the incriminating material seized during the search conducted u/s 132 of the Act in the Group Company of BPTP Ltd. The assessee has provided the details of seven documents

Dileshkumar Gordhanbhai Patel, Adipur vs. DCIT, Gandhidham Circle, Gandhidham

In the result, the appeal of the assessee is allowed

ITA 100/RJT/2023[2013-14]Status: DisposedITAT Rajkot11 Oct 2023AY 2013-14

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2013-14 Shri Dileshkumar Gordhanbhai Vs. The Dcit, Patel Gandhidham Circle, Venus Plaster Industries, Plot Gandhidham (Kutch) No.89, Ward-2B, Adipur (Kutch) Pan : Aaopp 4484 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 17.07.2023 घोषणा क" तारीख /Date Of Pronouncement: 11.10.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)” For Short] Confirming The Action Of The Assessing Officer In Levying Penalty Of Rs. 5,04,500/- Under Section 271Aab Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act” For Short] For The Assessment Year 2013-14. 2. The Ground Raised By The Assessee Is As Under:- “The Learned Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Cit(A)] Erred On Facts As Also In Law In Confirming The Penalty Of Rs.5,04,500/- Levied U/S 271Aab Of The Act On The Ad-Hoc Disclosure Of Rs.50,45,000/-. The Penalty Confirmed U/S 271Aab Of The Act Is Totally Unjustified On Facts As Also In Law, May Kindly Be Deleted.” 3. The Primary Argument Of The Learned Counsel For The Assessee Against The Levy Of Penalty Was That The Income Surrendered By The Assessee During

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 132Section 132(4)Section 153ASection 271A

hands of the assessee for the year under consideration, to buy peace of mind. Ld. Counsel for the assessee pointed out that no incriminating material in the form of cash, gold, valuable or any document 3 Dileshkumar Gordhanbhai Patel Vs. DCIT AY : 2013-14 or data evidencing the undisclosed income ... Chandak (supra) addresses the aspect of penalty under Section 271AAB being leviable on fulfillment of all conditions specified under the said section, i.e. where incriminating material is found during search, the assessee admits undisclosed income and specifies the manner in which such income has been derived, even if no satisfaction

M/S Citygold Education Research Ltd, Mumbai vs. DCIT, Central Circle 2-4, Mumbai

In the result, appeals for A

ITA 2266/MUM/2023[2017-18]Status: DisposedITAT Mumbai10 Oct 2023AY 2017-18

Bench: Shri Kuldip Singh () & Ms. Padmavathy S. ()

Section 132Section 143(3)Section 153ASection 37(1)

while completing the assessment under section 153A read with section 143(3) of the Act. On appeal, the CIT(A) held that there were incriminating material found during the course of search and that the Assessing Officer has correctly made the disallowance based on the material found and the statements ... seized material found during the course of search. The Ld.AR further argued that the findings given in the CIT(A)’s order stating that incriminating material were found during 6 ITAs 1699, 2266 & 1700/Mum/2023 M/s Citygold Education Research Ltd the course of search, is factually incorrect since in the assessment

Citygold Education Reserch Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle--2(4), Mumbai

In the result, appeals for A

ITA 1700/MUM/2023[2019-2020]Status: DisposedITAT Mumbai10 Oct 2023AY 2019-2020

Bench: Shri Kuldip Singh () & Ms. Padmavathy S. ()

Section 132Section 143(3)Section 153ASection 37(1)

while completing the assessment under section 153A read with section 143(3) of the Act. On appeal, the CIT(A) held that there were incriminating material found during the course of search and that the Assessing Officer has correctly made the disallowance based on the material found and the statements ... seized material found during the course of search. The Ld.AR further argued that the findings given in the CIT(A)’s order stating that incriminating material were found during 6 ITAs 1699, 2266 & 1700/Mum/2023 M/s Citygold Education Research Ltd the course of search, is factually incorrect since in the assessment

Citygold Education Research Limited, Mumbai vs. DCIT Central Circle 2(4), Mumbai

In the result, appeals for A

ITA 1699/MUM/2023[2016-17]Status: DisposedITAT Mumbai10 Oct 2023AY 2016-17

Bench: Shri Kuldip Singh () & Ms. Padmavathy S. ()

Section 132Section 143(3)Section 153ASection 37(1)

while completing the assessment under section 153A read with section 143(3) of the Act. On appeal, the CIT(A) held that there were incriminating material found during the course of search and that the Assessing Officer has correctly made the disallowance based on the material found and the statements ... seized material found during the course of search. The Ld.AR further argued that the findings given in the CIT(A)’s order stating that incriminating material were found during 6 ITAs 1699, 2266 & 1700/Mum/2023 M/s Citygold Education Research Ltd the course of search, is factually incorrect since in the assessment

Sushil Singla, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1559/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Oct 2023AY 2016-17

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri N. G. Joseph Gangte, CIT DR
Section 132Section 143(1)Section 143(2)Section 153A

assessee for AY 2014-15, 2015-16 and 2016-17 ITA Nos. 1557, 1558 & 1559/Del/2023 Sushil Singla respectively in the absence of incriminating material found during the course of search in respect of unabated assessment. 3. We have heard the rival submissions and perused the materials available on record ... already concluded for AY 2014-15, 2015-16 and 2016-17 u/s 143(1) of the Act cannot be justified unless there is any incriminating material found during the course of search qua the addition made towards cash deposits in the bank account. We find that

Sushil Singla, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1558/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Oct 2023AY 2015-16

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri N. G. Joseph Gangte, CIT DR
Section 132Section 143(1)Section 143(2)Section 153A

assessee for AY 2014-15, 2015-16 and 2016-17 ITA Nos. 1557, 1558 & 1559/Del/2023 Sushil Singla respectively in the absence of incriminating material found during the course of search in respect of unabated assessment. 3. We have heard the rival submissions and perused the materials available on record ... already concluded for AY 2014-15, 2015-16 and 2016-17 u/s 143(1) of the Act cannot be justified unless there is any incriminating material found during the course of search qua the addition made towards cash deposits in the bank account. We find that

Sushil Singla, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1557/DEL/2023[2014-15]Status: DisposedITAT Delhi10 Oct 2023AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri N. G. Joseph Gangte, CIT DR
Section 132Section 143(1)Section 143(2)Section 153A

assessee for AY 2014-15, 2015-16 and 2016-17 ITA Nos. 1557, 1558 & 1559/Del/2023 Sushil Singla respectively in the absence of incriminating material found during the course of search in respect of unabated assessment. 3. We have heard the rival submissions and perused the materials available on record ... already concluded for AY 2014-15, 2015-16 and 2016-17 u/s 143(1) of the Act cannot be justified unless there is any incriminating material found during the course of search qua the addition made towards cash deposits in the bank account. We find that

DCIT, Central Circle-II, Noida vs. M G Metalloy Pvt. Ltd., Noida

In the result, the appeals filed by the Revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 4462/DEL/2019[2010-11]Status: DisposedITAT Delhi10 Oct 2023AY 2010-11

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT DR
Section 132(1)Section 153ASection 153CSection 153DSection 68

Whether on facts and circumstances of the case and in law, the Ld. CIT(A) erred in law while holding that there was no incriminating material for the issuance of notice u/s 153C, without appreciating that material seized during the search operations constituted "incriminating material" for the purpose ... Whether on facts and circumstances of the case and in law, the Ld. CIT(A) erred in law while holding that there was no incriminating material for the issuance of notice u/s 153C, without appreciating that while recording the satisfaction for issue of 153C the test for 'incriminating material

DCIT, Central Circle-II, Noida vs. M G Metalloys P.Ltd, Noida

In the result, the appeals filed by the Revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 4461/DEL/2019[2009-10]Status: DisposedITAT Delhi10 Oct 2023AY 2009-10

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT DR
Section 132(1)Section 153ASection 153CSection 153DSection 68

Whether on facts and circumstances of the case and in law, the Ld. CIT(A) erred in law while holding that there was no incriminating material for the issuance of notice u/s 153C, without appreciating that material seized during the search operations constituted "incriminating material" for the purpose ... Whether on facts and circumstances of the case and in law, the Ld. CIT(A) erred in law while holding that there was no incriminating material for the issuance of notice u/s 153C, without appreciating that while recording the satisfaction for issue of 153C the test for 'incriminating material

ACIT, New Delhi vs. M/S. Satya Realtors Pvt. Ltd., New Delhi

Accordingly the Appeal of the Revenue in ITA No. 2892/Del/2015 is dismissed

ITA 2892/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Oct 2023AY 2010-11

Bench: the hon'ble Appellate Tribunal to the finding of the Id. Commissioner (Appeal), on the basis of remand report furnished by the Assessing Officer during the course of appeal proceedings, that the Assessing Officer of the searched person had not recorded satisfaction note to the effect that the seized documents did not belong to his assessee, i.e., the person searched upon, but belonged to another person, i.e., the instant assessee, and, therefore, the appeal filed by the revenue is liable to

Section 153CSection 68Section 69

recorded in books of accounts though the revenue had even searched all the premises of the assessee and in the absence of any direct incriminating material, any addition merely on the basis of fair market value hypothetically calculated by the assessing officer is illegal, unjustified and therefore, ought ... Assessee's Representative on the other hand, submitted that the addition made by the A.O. are devoid of any incriminating material, therefore, relying on the ratio laid down by the Hon'ble Supreme Court of India in the case of Principal Commissioner of Income Tax, Central 3 Vs. Abhisar Buildwell

Dy. Commissioner of Income Tax, Central Circle-3, Surat vs. Dmc Construction Pvt. Ltd., Mumbai

In the result, the grounds of Revenue’s appeal are dismissed

ITA 112/SRT/2021[2012-13]Status: DisposedITAT Surat10 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.112/Srt/2021 (Ay 2012-13) (Hearing In Physical Court) Deputy Commissioner Of Dmc Construction Pvt. Ltd Income-Tax, Central Circle-3, 9Th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5Th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 Pan No. Aadcd 2089 C अपीलाथ"/Appellant ""थ" /Respondent

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 254(1)

Assessing Officer recorded the details of such impounded material on page-11 of assessment order. On the basis of figure in the incriminating material, the Assessing Officer was of the view that on-money ranging from Rs. 25,000/- to Rs.8.21 lakhs per flats were received. The Assessing Officer ... premises of Diamond Group was also was covered. From the back-up computer data of CA, the Investigation Wing found certain excel sheet containing incriminating material shown of on-money received by assessee in respect of projects undertaken by assessee in Surat as well as Daman. The Assessing Officer

Rpg Nirman P.Ltd, Meerut vs. DCIT, Central Circle, Meerut

In the result all the captioned appeals of the assessee in ITA Nos

ITA 3026/DEL/2022[2017-18]Status: DisposedITAT Delhi06 Oct 2023AY 2017-18

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(3)Section 147

showing total income of Rs. .4,055501-. A search action was conducted in M/s Dev Priya Group. On being found some incriminating materials during search the case was assessed U/S 143(3)/153C of the 1. T. Act; 1961 on 30.12.2017 on a total income ofRsA,05,5501-. The information