No Addition can be made u/s 153A in absence of  Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]

No Addition -  Incriminating Material - during course - Search conducted - Income Tax Act-ITAT-TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Chandigarh bench, held that no addition could be made under Section 153A of the Income Tax Act, 1961, in the absence of incriminating material found during the course of a search conducted under Section 132 of the Income Tax Act. The assessee, A.P. Refinery Pvt. Ltd., a Private Limited…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now