No Incriminating Material, No Addition: Delhi High Court Dismisses Income Tax Appeal in Rs. 21 Crore Addition

HomeDirect TaxNo Incriminating Material, No Addition: Delhi High Court Dismisses Income Tax Appeal...

No Incriminating Material, No Addition: Delhi High Court Dismisses Income Tax Appeal in Rs. 21 Crore Addition

Direct Tax Top Stories

Published on

14/01/2026

By Mariya Paliwala

No Incriminating Material, No Addition: Delhi High Court Dismisses Income Tax Appeal in Rs. 21 Crore Addition

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has dismissed an appeal filed by the Income Tax Department , reiterating the settled legal position that no additions can be made in search-related assessments in the absence of incriminating material for the relevant assessment year. The bench of Justice Dinesh Mehta and Justice Vinod Kumar rejected the appeal of the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Incriminating Material

No Incriminating Material, No Addition: Delhi High Court Dismisses Income Tax Appeal in Rs. 21 Crore Addition

Membership Required

Latest articles

Prior Tax Evasion Proceedings and Family-Controlled Firms Gave Sufficient Grounds for ‘Reason to Believe’: Rajasthan HC Upholds VAT Search at Residential Premises

Here’s Why ICAI Removes Hundreds of Chartered Accountants From Register

Married Women’s Rights in Ancestral Property: What the Law Says

No Automatic Rescission of Specific Performance Decree for Delay in Deposit of Sale Consideration: Supreme Court

More like this

Prior Tax Evasion Proceedings and Family-Controlled Firms Gave Sufficient Grounds for ‘Reason to Believe’: Rajasthan HC Upholds VAT Search at Residential Premises

Here’s Why ICAI Removes Hundreds of Chartered Accountants From Register

Married Women’s Rights in Ancestral Property: What the Law Says

About us

Company

Categories