{"id":54517,"date":"2025-05-23T07:14:38","date_gmt":"2025-05-23T01:44:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-aba-builders-ltd-2025-233-ttj-328-delhi-trib-2\/"},"modified":"2025-07-21T07:23:16","modified_gmt":"2025-07-21T01:53:16","slug":"dy-cit-v-aba-builders-ltd-2025-233-ttj-328-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-aba-builders-ltd-2025-233-ttj-328-delhi-trib-2\/","title":{"rendered":"Dy.CIT v. Aba Builders Ltd (2025) 233 TTJ 328\/245 DTR 105 \/ 176 taxmann.com 216   ( Delhi)( Trib)\/Dy.CIT v. IV Country ( P) Ltd  (2025) 233 TTJ  328 \/ 245 DTR 105 \/ 176 taxmann.com 216 (Delhi)( Trib)  Dy.CIT v. Country Infrastrctures ( P) Ltd 2025) 233 TTJ  328 \/ 245 DTR 105 \/ 176 taxmann.com 216 (Delhi)( Trib)"},"content":{"rendered":"<p>The ITAT ruled that in cases of completed\/unabated assessments, additions cannot be made without incriminating material found during search. The Tribunal followed the Supreme Court decision in Principal CIT v. Abhisar Buildwell (P) Ltd. which established that for completed assessments, additions can only be made if incriminating material related to that specific issue was found during search.<\/p>\n<p>Section 69C could not be applied to purchases already recorded in regular books of account when the books were not rejected by tax authorities, payments were made from disclosed bank accounts and the source of expenditure was duly explained.(AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure \u2013 Search and seizure \u2013 Unabated assessment &#8211;  Purchases are  recorded in regular books of account- Order of CIT(A) deleting the addition is affirmed .  <\/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-54517","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ebj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54517","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=54517"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54517\/revisions"}],"predecessor-version":[{"id":55494,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54517\/revisions\/55494"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}