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

Bank Account of Son Can’t Be Frozen for Father’s GST Dues Without Adjudication or Notice: Bombay High Court

The Bombay High Court has held that the bank account of a son cannot...

Foreign Exporter Can’t Be Penalised for Importer’s Misdeclaration: Bombay HC Quashes Customs SCN

The Bombay High Court has held that foreign exporters cannot be subjected to penalty...

Supreme Court Seeks Urgent Report on Functioning of Electoral Appellate Tribunals in West Bengal

In a significant development, the Supreme Court of India on Monday stated that it...

More like this

Bank Account of Son Can’t Be Frozen for Father’s GST Dues Without Adjudication or Notice: Bombay High Court

The Bombay High Court has held that the bank account of a son cannot...

Foreign Exporter Can’t Be Penalised for Importer’s Misdeclaration: Bombay HC Quashes Customs SCN

The Bombay High Court has held that foreign exporters cannot be subjected to penalty...