Held that no addition can be made in section 153A proceedings in the absence of an incriminating material even if return of income is processed u/s 143(1) of the Act . ( ITA .No. 541/ Mum/ 2021 dt 16 -2 2022 )
DCIT v. Anjana Modi ( 2022) The Chamber’s Journal -March – P. 114 ( Mum) ( Trib)
S. 153A: Assessment – Search or requisition- No addition can be made in the absence of an incriminating material even if return of income is processed u/s 143(1) of the Act . [ S. 132, 143(1)]