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HomeDirect TaxNo Incriminating Material Seized During Search Invalidates S. 153C Assessment: ITAT

No Incriminating Material Seized During Search Invalidates S. 153C Assessment: ITAT

Direct Tax

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By Mariya Paliwala
No Incriminating Material Seized During Search Invalidates S. 153C Assessment: ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an addition of ₹5.30 lakh made on account of cash deposits, holding that no incriminating material was found during the search to justify proceedings under Section 153C of the Income Tax Act. The bench of Vimal Kumar (Judicial Member) and S Rifaur…

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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.

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