HomeDirect TaxBorrowed Evidence From ED Not Enough for S. 153A Additions: ITAT

Borrowed Evidence From ED Not Enough for S. 153A Additions: ITAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has held that additions under Section 153A of the Income-tax Act cannot be sustained on the basis of “borrowed” or pre-existing material received from the Enforcement Directorate (ED).  The bench of C. N. Prasad, (Judicial Member) and M. Balaganesh (Accountant Member) has set aside the assessment proceedings…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://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.

Latest articles

No GST On Supply Of Medicines To In-Patients By Pharmacy Unit As Part Of Treatment Provided By Hospital: AAR

The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has held that supply...

18% GST On Remediation of Waste Dump Sites At Various Location In Goa: AAR

The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has held that remediation...

CUSTOMS DUTY | Statements Recorded Without Following S. 138B Procedure Inadmissible: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

State’s Power to Withdraw Electricity Duty Exemption vs Promissory Estoppel: Supreme Court Grants One-Year Transition Relief

The Supreme Court has upheld the authority of the State Government to withdraw or...

More like this

No GST On Supply Of Medicines To In-Patients By Pharmacy Unit As Part Of Treatment Provided By Hospital: AAR

The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has held that supply...

18% GST On Remediation of Waste Dump Sites At Various Location In Goa: AAR

The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has held that remediation...

CUSTOMS DUTY | Statements Recorded Without Following S. 138B Procedure Inadmissible: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...