Can AO Interfere with Completed Assessment Without Incriminating Material?

AO have power to interfere with a completed assessment in the absence of incriminating seized material?

Quick Summary

This Income Tax Appellate Tribunal case concerns whether an Assessing Officer (AO) can interfere with a completed tax assessment under Section 153A of the Income Tax Act, 1961, when no incriminating material was found during search proceedings. The Tribunal upheld the CIT(A)'s decision to delete the addition made by the AO, agreeing that the AO's power under Section 153A is not unrestricted and requires incriminating material in such circumstances.

Court :
ITAT Delhi

Brief :
This appeal by the Revenue is preferred against the order of the CIT(A) - 23, New Delhi dated 28.02.2018 pertaining to A.Y 2012-13.

Citation :
ITA No. 3160/DEL/2018

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Attached File : 1442821_4139_1627553354_3160_anand_pershad_jaiswal_.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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AO have power to interfere with a completed assessment in the absence of incriminating seized material?

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AO have power to interfere with a completed assessment in the absence of incriminating seized material?

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