Held that since no incriminating evidence was found during search order passed under section 153A making additions under section 68 and such section 69C is without jurisdiction. Order of Tribunal is affirmed. (AY. 2012-13)
PCIT v. Shardaben Arvindbhai Patel (2024) 470 ITR 332/ 152 taxmann.com 535 (Guj) (HC)
S. 153A : Assessment-Search-Long term capital gains-No incriminating material is found during search-Order of Tribunal deleting the addition is affirmed.[S. 58,68, 69C, 260A]
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