Dismissing the appeal, that no incriminating material was found at the premises of the assessee during search proceedings. The provisions of section\u00a0153A\u00a0could not be made applicable if incriminating material is not found at the time of search proceeding. No addition under section\u00a0153A\u00a0was permissible on the basis of incriminating material found from the place of third person or after completion of search proceedings. The documents relied upon by the Assessing Officer found from the premises of S and not from the assessee were dumb documents and addition on such basis under section\u00a0153A\u00a0was not sustainable in the eye of law. No reference had been made by the Assessing Officer to a single incriminating material found during the course of search at the assessee\u2019s premises while making addition under section\u00a0153A\u00a0of the Act. The Assessing Officer had no jurisdiction under section\u00a0153A\u00a0of the Act to reassess for years for which the assessment proceedings were unabated in the absence of any incriminating materials found during the search proceeding from the premises of the assessee. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A : Assessment-Search-Dumb documents found inn third party premises-Addition is held to be not valid. [S. 132, 153(1)] <\/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-18596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4PW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18596","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=18596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18596\/revisions"}],"predecessor-version":[{"id":18597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18596\/revisions\/18597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}