When is addition beyond the scope of section 153A of the Income Tax Act?

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Last updated: 23 July 2021
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies when additions made under Section 153A are considered outside the scope of the law. It establishes that if an assessment for a particular year has already reached finality before a search and seizure operation, any subsequent assessment under Section 153A for that year is treated as unabated. Crucially, such additions must be based on incriminating material found during the search, not on general grounds.

Court :
ITAT Delhi

Brief :
The present appeals have been filed by the revenue against the orders of ld. CIT (A)-27, New Delhi dated 24.11.2017.

Citation :
ITA No. 795/Del/2018

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