Dismissing the appeal of the Revenue the Court held that shareholding pattern document prepared by way of secretarial compliance report, which was filed along with company’s annual return in Form MGT-7 with ROC and was therefore available in public domain. GCL-HD-1, collected by jurisdictional authority during search carried out in premises of assessee in year 2017 did not constitute incriminating material so as to justify reopening of assessment of unabated\/completed assessments under section 153A, thus, addition to income of assessee under section 68 of the Act is rightly deleted by the Tribunal. No substantial question of law. (AY. 2011-12 to 2015-16, 2017-18)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A : Assessment-Search-Cash credits-Incriminating document-Document of shareholding pattern document prepared by way of secretarial compliance report, which was filed along with company’s annual return in Form MGT-7 with ROC-Available in public domain-Would not constitute incriminating document to justify reopening of assessment of unabated\/completed-No substantial question of law. [S. 132, 260A] <\/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-52912","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dLq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52912","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=52912"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52912\/revisions"}],"predecessor-version":[{"id":52913,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52912\/revisions\/52913"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}