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2013 (12) TMI 829 - AT - Income TaxValidity of Assessment u/s 153C - assessment u/s 153C passed in the individual name of the appellant - warrant of authorization to search was issued in the joint names of several persons. - Held that:- CIT(A) was not justified in confirming the action of the Assessing Officer, who treated the agricultural income shown by the assessee in the original return of income filed u/s 139(1) of the Act prior to the search conducted u/s 132 of the Act particularly when neither any document or incriminating evidence was found during the course of search to substantiate that the assessee earned any income from other sources. Therefore, the income already accepted as an agricultural income in the original return of income furnished u/s 139(1) of the Act, cannot be disturbed in the assessment framed u/s 153C read with Section 153A/143(3) of the Act. - Decided in favor of assessee.
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