SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR
ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A
172
(Bom.)
(h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.)
It has been held that if no incriminating material is found during the
course of the search in respect of an issue, then no addition in respect
of such an issue can be made in the assessment u/s 153A of the Act.
(i) Vijayrattan Balkrishna Mittal vs DCIT
