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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

Ujjal Sinha, Kolkata vs. DCIT, Central Circle 4(1), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 1932/KOL/2025[2009-2010]Status: DisposedITAT Kolkata13 Nov 2025AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

income of Rs.11,20,550/-. Thereafter, a search and seizure operation was conducted on 24.01.2012 in the residential premises of the assessee wherein no incriminating material was found and/or seized. Consequent upon such search and seizure action, notice u/s. 153A of the Act dated 01/10/2013 was issued and in response

Ujjal Sinha, Kolkata vs. DCIT, Central Circle 4(1), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 1931/KOL/2025[2008-2009]Status: DisposedITAT Kolkata13 Nov 2025AY 2008-2009

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

income of Rs.11,20,550/-. Thereafter, a search and seizure operation was conducted on 24.01.2012 in the residential premises of the assessee wherein no incriminating material was found and/or seized. Consequent upon such search and seizure action, notice u/s. 153A of the Act dated 01/10/2013 was issued and in response

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bengaluru

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

attracted, sub-section (3) provides for a restraint order which is not a deemed seizure. In the course of search if no incriminating material is found also, the search comes to an end. These are the four contingencies that can normally happen after the authorised officer enters the premises, before ... entered the premises by virtue of the authorisation granted under section 132(1) of the Act. He can after such inspection seize any incriminating materials which disclose undisclosed income for the purpose of block assessment under Chapter XIV of the Act. Merely because one more panchnama is drawn evidencing seizure

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bangalore

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

attracted, sub-section (3) provides for a restraint order which is not a deemed seizure. In the course of search if no incriminating material is found also, the search comes to an end. These are the four contingencies that can normally happen after the authorised officer enters the premises, before ... entered the premises by virtue of the authorisation granted under section 132(1) of the Act. He can after such inspection seize any incriminating materials which disclose undisclosed income for the purpose of block assessment under Chapter XIV of the Act. Merely because one more panchnama is drawn evidencing seizure

Habib Agro Industries, Mandya vs. DCIT, Central Circle, Mysuru

In the result, appeal of the assessee is hereby partly allowed

ITA 1330/BANG/2025[2009-10]Status: DisposedITAT Bangalore13 Nov 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 132Section 153ASection 234Section 234A

that in case of unabated assessment years, additions under section 153A of the Act can be made only on the basis of incriminating materials unearthed during the course of search. If no such incriminating material relating to the alleged bogus purchases is found, the completed assessment cannot be disturbed ... present case, the disallowance of firewood purchases from M/s Arabiya Traders is not based on any seized incriminating material. As such the Assessing Officer relied only upon regular books of account, bills, and third-party enquiry, but no seized document was shown to establish that the purchases were bogus

Texo the Builders, Udupi vs. ACIT, Central Circle-2, Mangalore

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

Survey u/s 133A of the Act was conducted at the business premises of the appellant on 12.12.2017. During the course of survey, various incriminating material including books of accounts and documents were found and impounded. Subsequently, the case was selected for reassessment proceedings u/s 147 of the Act and notice ... Survey u/s 133A of the Act was conducted at the business premises of the appellant on 12.12.2017. During the course of survey, various incriminating material including books of accounts and documents were found and impounded. Subsequently, the case was selected for reassessment proceedings u/s 147 of the Act and notice

Texo the Builders, Udupi vs. ACIT, Central Circle-2, Mangalore

ITA 1199/BANG/2025[2013-14]Status: DisposedITAT Bangalore13 Nov 2025AY 2013-14

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

Survey u/s 133A of the Act was conducted at the business premises of the appellant on 12.12.2017. During the course of survey, various incriminating material including books of accounts and documents were found and impounded. Subsequently, the case was selected for reassessment proceedings u/s 147 of the Act and notice

S.R. Ravishankar, Chamarajpet, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, appeal filed by the assessee is dismissed

ITA 1085/BANG/2025[2015-16]Status: DisposedITAT Bangalore13 Nov 2025AY 2015-16

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan Kassessment Year : 2015-16 Shri. S. R. Ravishankar, Vs. Acit, No.80, 1St Main Road, Central Circle – 2(4), Chamarajpet, Bengaluru- 560018. Bangalore. Pan : Aclpr 5363 C Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 25.09.2025 Date Of Pronouncement : 13.11.2025

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132Section 132(4)Section 143(2)Section 153ASection 271A

above declaration was purely with the intention to buy peace with the department. It is further pertinent to note that there is no incriminating material/ documents/ transaction/ any entry found during the course of search. Further, even in the assessment order, there is no mention of any document/transaction which ... appellant states that the declaration was made merely to buy peace and to avoid litigation. Page 4 of 12 1.4. Hence, there is no incriminating material, document, asset, or entry indicating any undisclosed income found or seized and the alleged income was duly recorded in the regular books of account

Narayan Dalmia, Bankura vs. ITO, Ward 3(1), Bankura

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1121/KOL/2025[2018-2019]Status: DisposedITAT Kolkata12 Nov 2025AY 2018-2019

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1121/Kol/2025 Assessment Year: 2018-2019 Narayan Dalmia,……….………….………...……Appellant Saluni, Jhantipahari, Bankura-722137, West Bengal [Pan:Aczpd3128P] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-3(1), Bankura, Aayakar Bhawan, Chandmari Danga, Bankura-722101, West Bengal Appearances By: Shri Amit Agarwal, Advocate, Appeared On Behalf Of The Assessee Shri Manas Mondal, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 11, 2025 Date Of Pronouncing The Order: November 12, 2025 O R D E R

Section 133ASection 142(1)Section 143(2)Section 270A

return of income and he has not paid the advance tax as admitted. It is also an admitted fact that there was no incriminating material was found except the difference of stock and the assessee also categorically said that due to absence of the accountant, stock register was not updated

Lilaram, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5557/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

including statement of key person of Rubberwala group were provided to the assessee along with the show cause notice. All reference of statement and incriminating material was mentioned in the show cause notice itself. Once all the material information was mentioned in the show cause notice, it was a sufficient ... case of Hiranandani Group and related persons. Though, in the assessment order the Assessing Officer has not discussed in detail the nature of incriminating material / evidence available on record to indicate payment of on–money in cash by the assessee to M/s. Crescendo Associates, however, from the show cause notice

Akhraj Pukhraj Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5555/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

including statement of key person of Rubberwala group were provided to the assessee along with the show cause notice. All reference of statement and incriminating material was mentioned in the show cause notice itself. Once all the material information was mentioned in the show cause notice, it was a sufficient ... case of Hiranandani Group and related persons. Though, in the assessment order the Assessing Officer has not discussed in detail the nature of incriminating material / evidence available on record to indicate payment of on–money in cash by the assessee to M/s. Crescendo Associates, however, from the show cause notice

Lilaram, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5554/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

including statement of key person of Rubberwala group were provided to the assessee along with the show cause notice. All reference of statement and incriminating material was mentioned in the show cause notice itself. Once all the material information was mentioned in the show cause notice, it was a sufficient ... case of Hiranandani Group and related persons. Though, in the assessment order the Assessing Officer has not discussed in detail the nature of incriminating material / evidence available on record to indicate payment of on–money in cash by the assessee to M/s. Crescendo Associates, however, from the show cause notice

Akhraj Pukhraj Chopra, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5553/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

including statement of key person of Rubberwala group were provided to the assessee along with the show cause notice. All reference of statement and incriminating material was mentioned in the show cause notice itself. Once all the material information was mentioned in the show cause notice, it was a sufficient ... case of Hiranandani Group and related persons. Though, in the assessment order the Assessing Officer has not discussed in detail the nature of incriminating material / evidence available on record to indicate payment of on–money in cash by the assessee to M/s. Crescendo Associates, however, from the show cause notice

Satish Sawarmal Saraf, Mumbai vs. Assistant Commissioner of Income Tax, CC-4(3), Mumbai

In the result, the appeal filed by the assessee stands

ITA 5540/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Nov 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 133(6)Section 250Section 69A

seizure operation was carried out on the assessee on 13.11.2019. It is also not in dispute that during the course of search proceeding no “incriminating material” was found and seized. It is also not in dispute that the AO based his entire case on the fact that on the basis ... search under section 132 of the Act no nexus has been proved between the addition made in the assessment order vis-à-vis incriminating material found and seized on the basis of search operation. The Ld. CIT(A) has duly thrashed the facts of this case on the basis

Assistant Commissioner of Income Tax, CC-30, New Delhi vs. Jps Buildtech Private Limited, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 2947/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Rajat Garg, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132Section 153CSection 37Section 37(1)

Buildtech P Ltd 16. The ld. CIT(A) has factually as well as judicially met the assessee’s objections that no incriminating materials were found at Para 7.1 of his order which reads as under: “7.1 However, both these claims of appellant are untenable when evaluated in light ... facts and circumstances of the case. **** 2. Incriminating Material Found Relating to the Appellant The appellant has also argued that no incriminating material pertaining to their business or financial transactions was found during the search operations, thereby contesting the jurisdiction of the AO under Section 153C. However, this claim does

Assistant Commissioner of Income Tax, CC-30, New Delhi vs. Jps Buildtech Private Limited, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 2946/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Rajat Garg, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132Section 153CSection 37Section 37(1)

Buildtech P Ltd 16. The ld. CIT(A) has factually as well as judicially met the assessee’s objections that no incriminating materials were found at Para 7.1 of his order which reads as under: “7.1 However, both these claims of appellant are untenable when evaluated in light ... facts and circumstances of the case. **** 2. Incriminating Material Found Relating to the Appellant The appellant has also argued that no incriminating material pertaining to their business or financial transactions was found during the search operations, thereby contesting the jurisdiction of the AO under Section 153C. However, this claim does

Jps Buildtech Private Limited, New Delhi vs. Central Circle-30, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 1930/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Rajat Garg, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132Section 153CSection 37Section 37(1)

Buildtech P Ltd 16. The ld. CIT(A) has factually as well as judicially met the assessee’s objections that no incriminating materials were found at Para 7.1 of his order which reads as under: “7.1 However, both these claims of appellant are untenable when evaluated in light ... facts and circumstances of the case. **** 2. Incriminating Material Found Relating to the Appellant The appellant has also argued that no incriminating material pertaining to their business or financial transactions was found during the search operations, thereby contesting the jurisdiction of the AO under Section 153C. However, this claim does

Jps Buildtech Private Limited, New Delhi vs. Central Circle-30, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 1929/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Rajat Garg, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132Section 153CSection 37Section 37(1)

Buildtech P Ltd 16. The ld. CIT(A) has factually as well as judicially met the assessee’s objections that no incriminating materials were found at Para 7.1 of his order which reads as under: “7.1 However, both these claims of appellant are untenable when evaluated in light ... facts and circumstances of the case. **** 2. Incriminating Material Found Relating to the Appellant The appellant has also argued that no incriminating material pertaining to their business or financial transactions was found during the search operations, thereby contesting the jurisdiction of the AO under Section 153C. However, this claim does

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle II Faridabad, Faridabad Haryana

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

ITA 6156/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Nov 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

disregarding the submissions, evidences and material placed on record by the assessee and without providing the adverse material on record and without any incriminating material found as a result of search warranting such addition and merely on the basis of surmises and conjectures. 4. That in any case ... material placed on 3 ITA No.6156 & 5 ors./DEL/2024 record by the assessee and without providing the adverse material on record and without any incriminating material found as a result of search warranting such addition and merely on the basis of surmises and conjectures. 6. That in any case

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle -II Faridabad, Faridabad Haryana

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

ITA 6153/DEL/2024[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

disregarding the submissions, evidences and material placed on record by the assessee and without providing the adverse material on record and without any incriminating material found as a result of search warranting such addition and merely on the basis of surmises and conjectures. 4. That in any case ... material placed on 3 ITA No.6156 & 5 ors./DEL/2024 record by the assessee and without providing the adverse material on record and without any incriminating material found as a result of search warranting such addition and merely on the basis of surmises and conjectures. 6. That in any case