Error in holding that no additions could be made u/s 153A on basis of statement recorded u/s 132(4) of the Act.

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Last updated: 19 April 2021
Quick Summary
The Income Tax Appellate Tribunal has reviewed appeals concerning additions made under Section 153A of the Income Tax Act. The core issue is whether statements recorded under Section 132(4) can form the sole basis for such additions. The Tribunal is examining the Commissioner of Income Tax (Appeals)'s previous decision, which suggested that additions under Section 153A were restricted to material found during a search, and that statements alone were insufficient. This ruling clarifies the scope of the Assessing Officer's powers in reassessment proceedings following a search.

Court :
ITAT New Delhi

Brief :
These appeals by Revenue are directed against three separate orders, all dated 22/03/2018, passed by the Learned Commissioner of Income Tax(Appeals)-30, New Delhi [in short “the Ld. CIT(A)”] for assessment years 2009-10, 2011-12 and 2013-14 respectively. In these appeals, a common dispute is involved and therefore, these appeals were heard together anddisposed off by way of this consolidated order for convenience.

Citation :
ITA 4226/DEL/2018

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