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2022 (12) TMI 1357 - AT - Income TaxAssessment u/s 153A - Incriminating materials found during the search - HELD THAT:- In the entire proceeding, the revenue authority was unable to prove that the search was conducted against the assessee. In Panchnama, there is no assessee’s name. The revenue was unable to bring any such incriminating materials on basis of the addition was made U/s 153A. AO had wrongly applied the jurisdiction for assessment u/s 153A of the Act. Also, there is no reference of incriminating documents in the assessment order. The order passed by the ld. AO is itself nullity. The addition which was made by the ld. AO is quashed.
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