In case of a “searched person”, are provisions of section 153A of the Income Tax Act applicable?

Last updated: 16 June 2021
Quick Summary
This case examines whether Section 153A of the Income Tax Act, which deals with assessments in cases of search or requisition, applies to a 'searched person' when the assessment is initiated based on a search conducted on someone else. The assessee, Karina Airlines International Limited, received a notice under Section 153C following a search on an individual, Mr. Harvansh Chawla. The Assessing Officer made additions to the assessee's income, which were partially upheld and partially deleted by the CIT(A), who also made an enhancement to the income. The assessee appealed these decisions.

Court :
ITAT Delhi

Brief :
Aggrieved the order dated 10.03.2021 passed by the learned Commissioner of Income Tax (Appeals)-24, New Delhi ("Ld. CIT(A)") for the assessment year 2012-13, Karina Airlines International Limited (“the assessee”) filed this appeal.

Citation :
ITA No.203/Del/2021

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1999
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