Pravinchandra R. Patel v. Dy. CIT (2023)107 ITR 34 (SN) (Ahd.)(Trib.) Ansuben P.Patel (Smt) v. Dy. CIT (2023)107 ITR 34 (SN) (Ahd.)(Trib.) Neothech Education Foundation v. Dy. CIT (2023)107 ITR 34 (SN) (Ahd.)(Trib.)

S. 153A : Assessment-Search-Information in Annual Information return is not incriminating material-Addition is deleted.[S. 5, 50C, 132]

Held that Information in Annual Information return is not incriminating material hence the addition is deleted. (AY.2009-10, 2011-12 to 2015-16)