{"id":50391,"date":"2025-01-28T15:54:00","date_gmt":"2025-01-28T10:24:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krishna-murari-choudhary-v-acit-2024-111-itr-262-ranchitrib\/"},"modified":"2025-01-28T15:54:00","modified_gmt":"2025-01-28T10:24:00","slug":"krishna-murari-choudhary-v-acit-2024-111-itr-262-ranchitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krishna-murari-choudhary-v-acit-2024-111-itr-262-ranchitrib\/","title":{"rendered":"Krishna Murari Choudhary v. ACIT, (2024) 111 ITR 262 (Ranchi)(Trib.)"},"content":{"rendered":"<p>The Hon\u2019ble Tribunal held that the additions under Section 153A cannot be made in an unabated assessment year without incriminating material found during the search of the assessee. Further that the documents used for making additions were seized from third parties, not from the premises of the assessee. Moreover, the proper legal recourse for using documents seized from third parties was to proceed under Section 153C. The Hon\u2019ble Tribunal relied on the Supreme Court&#8217;s decision in PCIT v. Abhisar Buildwell Pvt.\u00a0 Ltd.(2023) 454 ITR 212 \/ 149 taxmann.com 399(SC) to ratify that no addition could have been made in an unabated assessment year without incriminating material found during the search.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-No incriminating material is found-Addition is not valid [S.132, 153A] <\/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-50391","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d6L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50391","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=50391"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50391\/revisions"}],"predecessor-version":[{"id":50392,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50391\/revisions\/50392"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}