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

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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

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

Employee Can’t Be Terminated for Non-Disclosure of Criminal Case He Was Unaware Of: Supreme Court 

The Supreme Court has ruled that an employee cannot be treated as having suppressed...

Unimpeachable Official Records Can Warrant Quashing of Criminal Proceedings at Threshold: Supreme Court

The Supreme Court has quashed criminal proceedings against a Border Security Force (BSF) personnel...

Taxation and Other Laws Amendment Bill, 2026 Proposes Major Tax Reliefs for Foreign Funds, Diamonds and Electronics

The Taxation and Other Laws (Amendment) Bill, 2026 proposes a series of significant amendments...

More like this

Employee Can’t Be Terminated for Non-Disclosure of Criminal Case He Was Unaware Of: Supreme Court 

The Supreme Court has ruled that an employee cannot be treated as having suppressed...

Unimpeachable Official Records Can Warrant Quashing of Criminal Proceedings at Threshold: Supreme Court

The Supreme Court has quashed criminal proceedings against a Border Security Force (BSF) personnel...