The Tribunal held that the Assessing Officer of Kapil Romana having not recorded any satisfaction that certain document found during the search conducted at the premises of said Kapil Romana \u00a0\u00a0\u00a0pertains to the assessee, the impugned addition made in the assessee’s assessment under s. 153A, on the basis of said document, is not sustainable. Tribunal also held that the AO, having neither proved the authenticity of the alleged incriminating document relatable to the assessee which was found at the premises of a third party, Kapil Romana, nor allowed any opportunity of cross-examination of Kapil Romana to the assessee, the addition made simply based on said documents in the assessment under S. 153A is not sustainable. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A: Assessment-Search-AO cannot take into consideration the material collected at the premises of a third person without following the mandatory procedure contemplated in S. 153C-Satisfaction not recorded-Addition was deleted-[S.132(4), 153C] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61746","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g3U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61746","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=61746"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61746\/revisions"}],"predecessor-version":[{"id":61747,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61746\/revisions\/61747"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}