Proceedings u/s 153C of Income Tax Act cannot be Initiated in Absence of Incriminating Material: Delhi HC [Read Order]

The Court found no connection between the seized material and the petitioner’s income for the relevant assessment years
By Sneha Sukumaran Mullakkal - On May 9, 2025 5:16 pm - 2 mins read
Proceedings - Income Tax Act - Initiated - Absence of Incriminating Material - Delhi HC - taxscan

The Delhi High Court, ruled that proceedings under Section 153C of the Income Tax Act,1961,could not be initiated in the absence of incriminating material. R.C. Jewellers Pvt.Ltd.,petitioner-assessee,challenged the notices on the grounds that no incriminating material was found during the search or requisition under Sections 132 or 132A of the Income Tax Act, and that…

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