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![Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order] Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg)
Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the addition cannot be made under Section 153C of the Income Tax Act 1961...


![Income Tax Assessment u/s 153 A must be based on Incriminating Material: SC [Read Judgement] Income Tax Assessment u/s 153 A must be based on Incriminating Material: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Assessment-Income-Tax-Assessment-Incriminating-Material-Supreme-Court-Taxscan.jpg)
![No Additions to be Made De Hors Any Incriminating Material for Assessment u/s 153A: ITAT [Read Order] No Additions to be Made De Hors Any Incriminating Material for Assessment u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Additions-Incriminating-Material-Assessment-ITAT-Additions-Taxscan.jpg)
![Addition u/s 68 based on Incriminating Material found During Survey is valid:Â ITAT [Read Order] Addition u/s 68 based on Incriminating Material found During Survey is valid:Â ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-Incriminating-Material-Survey-ITAT-Taxscan.jpg)

![No Assessment u/s 153 A in absence of Incriminating Material from Search: Madras HC [Read Order] No Assessment u/s 153 A in absence of Incriminating Material from Search: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Madras-High-Court-Assessment-Incriminating-Material-Taxscan.jpg)
![No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order] No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/No-Incriminating-Material-Search-Madhya-Pradesh-High-Court-Deleting-Addition-Addition-Taxscan.jpg)
![Income Tax Assessment u/s 153A without incriminating material found in search: Supreme Court commences hearing [Read Order] Income Tax Assessment u/s 153A without incriminating material found in search: Supreme Court commences hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Assessment-Income-Tax-incriminating-material-Supreme-Court-Supreme-Court-commences-hearing-Income-tax-Taxscan.jpg)
![Concluded Assessment/ Reassessment cannot be disturbed in Absence of Incriminating Material during Search: ITAT [Read Order] Concluded Assessment/ Reassessment cannot be disturbed in Absence of Incriminating Material during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Concluded-Assessment-Reassessment-Absence-of-Incriminating-Material-Incriminating-Material-Incriminating-Material-during-Search-Income-Tax-ITAT-taxscan.jpg)
![No Records found on Receipt of Unaccounted Cash or Incriminating Material during Search: ITAT deletes Additions [Read Order] No Records found on Receipt of Unaccounted Cash or Incriminating Material during Search: ITAT deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Records-found-on-Receipt-of-Unaccounted-Cash-or-Incriminating-Material-during-Search-ITAT-TAXSCAN.jpg)
![Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order] Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proceedings-Incriminating-Material-law-ITAT-Income-Tax-Tax-taxscan.jpg)
![Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order] Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/incriminating-material-ITAT-taxscan.jpg)