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2013 (11) TMI 1630 - AT - Income TaxAssessment u/s 153C - Held that:- As the facts emerge the assessing officer while framing the assessment u/s 153C and making these additions has not relied on any incriminating material. We find merit in the argument of ld. Counsel that the very same additions are made u/s 143(3) which is subject matter of appeal pending before ITAT. Therefore, the same additions cannot be made u/s 153C. No addition can be made without any incriminating evidence in an assessment u/s 153C.The issues which are pending before ITAT and are subject matter of its jurisdiction cannot be added u/s 153C assessment in view of proviso to Sec. 153A. - Thus addition deleted
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