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2018 (12) TMI 914 - AT - Income TaxValidity of proceedings initiated u/s 153A - proof of incriminating martial found in search - Held that:- As relying on PR. COMMISSIONER OF INCOME TAX CENTRAL-2, NEW DELHI VERSUS SUBHASH KHATTAR [2017 (7) TMI 1091 - DELHI HIGH COURT]The entire case against the Assessee was based on what was found during the search of the premises of the Aerence Group. It is thus apparent on the face of it, that the notice to the Assessee under Section 153A of the Act was misconceived since the so-called incriminating material was not found during the search of the Assessee's premises. The Revenue could have proceeded against the Assessee on the basis of the documents discovered under any other provision of law, but certainly, not under Section 153A. This goes to the root of the matter. - Decided in favour of assessee.
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