Jaisingh Yadav v. ACIT - Taxpublishers.in

SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2020 TaxPub(DT) 4570 (Jp-Trib)

INCOME TAX ACT, 1961

Section 153A

Since assessment proceedings of the year under consideration was not pending as on date of search and as there was no 'incriminating document' found, relating to the year under consideration, during the course of search therefore, no addition could be made to the income of assessee.

Search and seizure - Assessment under section 153A - No incriminating material found during search - Unabated assessment

During search at assessee's premises, ITR of female family members of assessee were found and seized. AO based thereon, framed assessment under section 153A and made addition. Assessee challenged this. Held: Since documents found and seized during the course of search in the shape of income tax returns and computation sheets belonging to female family members of assessee as well as brother of assessee which were already in possession of Income Tax Department, could not be termed as 'incriminating document' and no corroborative evidence/material. As admittedly, assessment proceedings of the year under consideration was not pending as on date of search and there was no 'incriminating document' found, relating to the year under consideration, during the course of search therefore, no addition could be made to the income of assessee.

Relied:Jai Steel (India) v. Asstt. CIT (2013) 36 Taxman 523 (Raj) : 2013 TaxPub(DT0 1647 (Raj-HC), Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) : 2013 TaxPub(DT) 1647 (Raj-HC), Pr. Commissioner of Income Tax, Central, Jaipur v. Smt. Daksha Jain [DB ITA No. 125/2017 (Raj)] : 2019 TaxPub(DT) 5948 (Raj-HC),Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del) : 2015 TaxPub(DT) 3486 (Del-HC), Pr. CIT, Delhi-2 v. Best Infrastructure (India) Pvt. Ltd. (and others) [ITA Nos. 11 to 22 of 2017, dt. 1-8-2017 (Delhi)] : 2017 TaxPub(DT) 3839 (Del-HC), Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia (2017) 295 CTR 466 (Del) : 2017 TaxPub(DT) 1767 (Del-HC), Commissioner of Income Tax v. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 58 taxmann.com 78 (Bom) : 2015 TaxPub(DT) 2182 (Bom-HC), Ratan Kumar Sharma v. DCIT [ITA 797 & 798/Jaipur/2014]; Vikram Goyal v. DCIT [ITA 174/Jaipur/2017]; Jadau Jewellers & Manufacturer PL v. ACIT (686/Jaipur/2014) : 2016 TaxPub(DT) 0633 (Jp-Trib); Prateek Kothari v. ACIT (312/Jaipur/2015) : 2016 TaxPub(DT) 3195 (Jp-Trib); Basant Bansal v. ACIT (2015) 63 taxmann.com 199 (Jaipur-Trib) : 2015 TaxPub(DT) 3023 (Jp-Trib)