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1 - 9 of 9 (0.21 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
07 on 31/10/2006 and the same was processed on 28/02/2007. Similarly for the
Assessment Year 2007-08 was filed on 31/08/2007 and intimation was processed
on 03/03/2009. For Assessment Year 2009-10, the return of income was filed on
18/09/2009. No notice u/s 143(2) was issued to the assessee for these three
Assessment Years. No proceeding is pending before the Assessing Officer. There is
no incriminating material found during the course of search. For these Assessment
Years the entire addition have been based on bank accounts and books of accounts
produced before Assessing Officer which are disclosed documents. The legal
position in such cases is that no addition can be made in an assessment made u/s
153A r.w.s. 143(3) of the Act, which is not based on any incriminating material
found during the course of search, in cases where the assessment is not abated.
This proposition has been laid down in the case of Commissioner of Income Tax
(Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del). Thus, assessments for the
Assessment Year 2006-07, 2007-08 & 2009-10, wherein an addition is made u/s
153A r.w.s. 143(3) of the Act, is not based on any incriminating material found and
seized during the course of search, is bad in law.
Section 276CC in The Income Tax Act, 1961 [Entire Act]
Section 140A in The Income Tax Act, 1961 [Entire Act]
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