No Enhancement of income without any reference to the incriminating materials found as a result of the search in the assessments framed u/s.153A/153C of the Income Tax Act,1961

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Last updated: 06 January 2021
Quick Summary
This Income Tax Appellate Tribunal ruling addresses whether income can be enhanced under sections 153A/153C of the Income Tax Act without any reference to incriminating materials found during a search. The appeals concern assessment years 2007-08 and 2013-14 for M/s. Saravana Realty Pvt. Ltd. The core issue is the validity of enhancements made by the Commissioner of Income Tax (Appeals) when no relevant materials were seized from the assessee.

Court :
ITAT Chennai

Brief :
These two appeals are filed by the assessee are directed against separate, but identical orders of learned CIT(A) -19, Chennai both dated 07.12.2017 and pertain to assessment years 2007-08and 2013-14. Since, the facts are identical and issues are common, for the sake of convenience, they were heard together and are disposed of by way of this consolidated order.

Citation :
ITA 697/CHNY/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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