Tribunal held that no incriminating material was found during the course of search and even earlier when the search took place and survey took place no incriminating material was found from the business and residential premises of the assessee. The assessment was framed under section\u00a0153A\u00a0. The addition under section\u00a0153A\u00a0can be made only on the basis of the incriminating material found during the course of search. The Assessing Officer made the addition under section\u00a068\u00a0on the basis of material found in the search which took place in the case of third persons, but the name of the assessee was not mentioned on the documents found during the course of the search. The Assessing Officer considered the statement of third parties as incriminating material for the purposes of making the addition in the assessment made under section\u00a0153A\u00a0. However no opportunity to cross-examine those parties was provided to the assessee. \u00a0Accordingly the additions made by the Assessing Officer under section\u00a0153A\u00a0and sustained by the Commissioner (Appeals) in the absence of any incriminating material having been found during the course of search under section\u00a0132(1)\u00a0in respect of unabated assessment year, i. e., the assessment years 2008-09, 2010-11 and 2012-13 were not justified.( AY.2008-09, 2010-11, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A : Assessment \u2013 Search- No incriminating material found during search- Statement of third parties cannot be considered as incriminating material- Opportunity to cross- examination not provided [ S.132(1), 132(4) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13804","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3AE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13804"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13804\/revisions"}],"predecessor-version":[{"id":13805,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13804\/revisions\/13805"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}