Assessment Order framed u/s 153A based upon Documents Recovered by Search from 3rd party without Following Procedures as per S.153C of Income Tax Act: ITAT deletes Addition [Read Order]

By Fathima Karama A.M - On November 1, 2023 9:30 am - 3 mins read

Assessment Order - Documents - Income Tax Act - ITAT deletes Addition - ITAT - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition as the assessment order was framed under Section 153A of the Income Tax Act 1961 based upon the documents recovered by the search from the 3rd party without following the procedures as per Section 153C of the Income Tax Act. There was…

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