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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

Pramod Subbiahnapalya Venkatpathi, Bengaluru vs. DCIT, Central Circle-2(1), Bangalore

In the result, all the appeals filed by the assessee are allowed

ITA 675/BANG/2025[2015-16]Status: DisposedITAT Bangalore10 Mar 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

from the satisfaction note and the recording of the reasons for issuing notice u/s. 153C of the Act, there is no recovery of any incriminating materials warranting for making the assessment u/s. 153C of the Act and also pointed out that the AO had passed a common satisfaction note ... Ld.AR also submitted that the AO had not specifically recorded the satisfaction in respect of each A.Ys. by connecting the incriminating materials seized and therefore without any incriminating materials, and without any separate satisfaction note for each A.Y., the assessments could not be reopened u/s. 153C

Shiv Shakti Oil Mills, Kaithal, Haryana vs. ITO, Ward-1, Kaithal, Haryana

In the result, the appeal of the assessee is allowed

ITA 915/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Mar 2026AY 2016-17

Bench: The Appeal Is Finally Heard & Disposed Off.

For Appellant: Sh. Nikhil Goyal, Advocate and Sh. Ashok Goyal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143Section 143(3)Section 144BSection 153ASection 263Section 68

lead case wherein, the Assessee has raised the following grounds. 1. That initiation of proceedings u/s 143 r.w.s. 153A in absence of 1 any incriminating material in case of search OR requisition against the assessee is bad in law and liable to be quashed. 2 That revision of order ... challenging the validity of the assessment proceedings initiated under section 143(3) r.w.s. 153A of the Income Tax Act in the absence of any incriminating material found during the course of search. Before us, the Ld. The authorised Representative submitted that the assessment was originally framed under section

Shiv Shakti Oil Mills, Kaithal vs. ITO, Ward-1, Kaithal

In the result, the appeal of the assessee is allowed

ITA 914/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Mar 2026AY 2015-16

Bench: The Appeal Is Finally Heard & Disposed Off.

For Appellant: Sh. Nikhil Goyal, Advocate and Sh. Ashok Goyal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143Section 143(3)Section 144BSection 153ASection 263Section 68

lead case wherein, the Assessee has raised the following grounds. 1. That initiation of proceedings u/s 143 r.w.s. 153A in absence of 1 any incriminating material in case of search OR requisition against the assessee is bad in law and liable to be quashed. 2 That revision of order ... challenging the validity of the assessment proceedings initiated under section 143(3) r.w.s. 153A of the Income Tax Act in the absence of any incriminating material found during the course of search. Before us, the Ld. The authorised Representative submitted that the assessment was originally framed under section

Shiv Shakti Oil Mills, Kaithal, Haryana vs. ITO, Ward-1, Kaithal, Haryana

In the result, the appeal of the assessee is allowed

ITA 913/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh09 Mar 2026AY 2012-13

Bench: The Appeal Is Finally Heard & Disposed Off.

For Appellant: Sh. Nikhil Goyal, Advocate and Sh. Ashok Goyal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143Section 143(3)Section 144BSection 153ASection 263Section 68

lead case wherein, the Assessee has raised the following grounds. 1. That initiation of proceedings u/s 143 r.w.s. 153A in absence of 1 any incriminating material in case of search OR requisition against the assessee is bad in law and liable to be quashed. 2 That revision of order ... challenging the validity of the assessment proceedings initiated under section 143(3) r.w.s. 153A of the Income Tax Act in the absence of any incriminating material found during the course of search. Before us, the Ld. The authorised Representative submitted that the assessment was originally framed under section

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 23. The assessee with regard to the additions / disallowances forming part of the search

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 21. The assessee with regard to the additions / disallowances forming part of the search

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 21. The assessee with regard to the additions / disallowances forming part of the search

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 21. The assessee with regard to the additions / disallowances forming part of the search

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 21. The assessee with regard to the additions / disallowances forming part of the search

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 21. The assessee with regard to the additions / disallowances forming part of the search

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal. 2. Since, The Facts Are The Identical Across All The Appeals / For All The Assessment Years, Except For The Nature Of The Additions / Disallowances Varying In Few Of The Assessment Year(S) Before This Tribunal In The Present Batch Of 6 Appeals, The Appeal Arising From The A.Y. 2012-13 Is Being Taken Up As The Lead Case With The Consent Of The Both The Ld. Ar As Well As The Departmental Representatives. 3. The Brief Fact Of The Present Case Is That The Assessee, Shri Thanushkodi Narayanan, Is The Managing Director Of M/S.Annai Builders Real Estates Pvt Ltd. The Assessee Filed His Original Return Of Income For The A.Y. 2012-13 On 27.09.2012 In Declaring A Total Income Of Rs.24,87,430/-. 4. A Search & Seizure Operation Was Carried Out In Terms Of Section 132 Of The Act On 04.10.2017 In The Residential Premises Of The Assessee & Also In The Premises Of M/S.Annai Builders Real Estates Pvt. Ltd. In Which The Assessee Is The Managing Director. 5. Thereafter, A Notice U/S.153A Of The Act For The A.Y.2012-13 Was Issued On 25.09.2018 To The Assessee By The Assessing Officer (In Short “Ao”) & In Response To The Same, The Assessee Had Filed E-Return Of Income For The A.Y. 2012-13 On 17.08.2019 In Declaring Total Income Of Rs.14,53,440/-. :-3-:

Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 21. The assessee with regard to the additions / disallowances forming part of the search

Jothi Narayanan, Chennai vs. DCIT, Central Circle-2(2), Chennai

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

r.w.s 143(3) of the Act making the disputed additions / disallowances was wrong and not sustainable in law in the absence of any seized incriminating material in the relation to the same. The assessee had placed reliance on the financial statements and returns of income for the said Assessment Years ... filing returns of income on the conduct of the special audit on the said reported audited accounts cannot amount to any incriminating material / undisclosed income for the purpose of framing the assessment u/s.153A of the Act. 22. The assessee with regard to the additions / disallowances forming part of the search

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3647/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Mar 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

3645/Del/2025 (Assessment Years-2015-16, 2016-17 and 2019-20) 3. The assessee has raised following grounds of appeal in ITA No.3643/Del/2025:- No incriminating material qua the appellant found 1. That on the facts and in the circumstances of the case, and in law, the learned CIT(A) erred ... learned Assessing Officer under Section 153C of the Income-tax Act, 1961, for the assessment year under consideration, without the existence of any incriminating material qua the appellant, found during the course of search conducted on Alankit Group. That, ledgers produced during the reassessment proceedings u/s 153C cannot

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3646/DEL/2025[2020-21]Status: DisposedITAT Delhi09 Mar 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

3645/Del/2025 (Assessment Years-2015-16, 2016-17 and 2019-20) 3. The assessee has raised following grounds of appeal in ITA No.3643/Del/2025:- No incriminating material qua the appellant found 1. That on the facts and in the circumstances of the case, and in law, the learned CIT(A) erred ... learned Assessing Officer under Section 153C of the Income-tax Act, 1961, for the assessment year under consideration, without the existence of any incriminating material qua the appellant, found during the course of search conducted on Alankit Group. That, ledgers produced during the reassessment proceedings u/s 153C cannot

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle -13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3645/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Mar 2026AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

3645/Del/2025 (Assessment Years-2015-16, 2016-17 and 2019-20) 3. The assessee has raised following grounds of appeal in ITA No.3643/Del/2025:- No incriminating material qua the appellant found 1. That on the facts and in the circumstances of the case, and in law, the learned CIT(A) erred ... learned Assessing Officer under Section 153C of the Income-tax Act, 1961, for the assessment year under consideration, without the existence of any incriminating material qua the appellant, found during the course of search conducted on Alankit Group. That, ledgers produced during the reassessment proceedings u/s 153C cannot

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3644/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Mar 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

3645/Del/2025 (Assessment Years-2015-16, 2016-17 and 2019-20) 3. The assessee has raised following grounds of appeal in ITA No.3643/Del/2025:- No incriminating material qua the appellant found 1. That on the facts and in the circumstances of the case, and in law, the learned CIT(A) erred ... learned Assessing Officer under Section 153C of the Income-tax Act, 1961, for the assessment year under consideration, without the existence of any incriminating material qua the appellant, found during the course of search conducted on Alankit Group. That, ledgers produced during the reassessment proceedings u/s 153C cannot

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3643/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

3645/Del/2025 (Assessment Years-2015-16, 2016-17 and 2019-20) 3. The assessee has raised following grounds of appeal in ITA No.3643/Del/2025:- No incriminating material qua the appellant found 1. That on the facts and in the circumstances of the case, and in law, the learned CIT(A) erred ... learned Assessing Officer under Section 153C of the Income-tax Act, 1961, for the assessment year under consideration, without the existence of any incriminating material qua the appellant, found during the course of search conducted on Alankit Group. That, ledgers produced during the reassessment proceedings u/s 153C cannot

DCIT, CC-2(3), Kolkata vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2922/KOL/2025[2022-23]Status: DisposedITAT Kolkata06 Mar 2026AY 2022-23

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

part and a related entity however no warrant was drawn against the assessee. During the course of search on the Goel Group, various incriminating materials were seized which suggested that the group was engaged in common the practice of routing its own unaccounted fund through shell entities in guise

DCIT, CC-2(3), Kolkata vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2921/KOL/2025[2020-21]Status: DisposedITAT Kolkata06 Mar 2026AY 2020-21

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

part and a related entity however no warrant was drawn against the assessee. During the course of search on the Goel Group, various incriminating materials were seized which suggested that the group was engaged in common the practice of routing its own unaccounted fund through shell entities in guise

DCIT, Central Circle-4(3), Kolkata vs. Nawal Kumar Kanodia, Patna

In the result, the appeal of the revenue is dismissed

ITA 1952/KOL/2025[2019-20]Status: DisposedITAT Kolkata06 Mar 2026AY 2019-20

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 143(1)Section 147Section 148Section 148ASection 153CSection 250oSection 69A

processed u/s 143(1) of the Act on 22.10.2019. Thereafter, a search was conducted at Kasera and Sanwaria Group on 30.11.2018 and certain incriminating materials were found and seized. The search/ investigation revealed some entries which were found from such seized evidences indicating transactions in cash between the assessee ... Kasera and Sanwria Group meaning thereby that these incriminating materials were seized from the search on the third party. Accordingly, notice u/s 148A(b) of the Act was issued and after following the procedure laid down under the Act order u/s 148A(d) of the Act was passed