{"id":61897,"date":"2026-07-07T11:27:45","date_gmt":"2026-07-07T05:57:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sushen-mohan-gupta-v-acit-2025-236-ttj-32-delhitrib\/"},"modified":"2026-07-07T11:27:45","modified_gmt":"2026-07-07T05:57:45","slug":"sushen-mohan-gupta-v-acit-2025-236-ttj-32-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sushen-mohan-gupta-v-acit-2025-236-ttj-32-delhitrib\/","title":{"rendered":"Sushen Mohan Gupta v. ACIT (2025) 236 TTJ 32 (Delhi)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>A pen drive containing five Excel sheets on the basis of which the addition was made. The Tribunal held that the pen-drive which was received by the IT Department from the ED and the Excel sheets found in the supplementary charge-sheet in the other pen-drive during the course of search against the assessee did not constitute incriminating material\/ evidence and, therefore, the additions made by the AO in the assessment under s. 153A, based on said material, cannot be sustained. (AY. 2011-12 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment]-Search-Incriminating material-32GB  Pen-drive available with the Investigation Wing-Statement taken under section 50 of Prevention of Money Laundering Act by Enforcement Directorate (ED)]-Excel sheets]-No additions could be made in the absence of any incriminating material found during the course of search. [S. 132(4), Prevention of Money Laundering Act, 2002, S.50]<\/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-61897","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g6l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61897","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=61897"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61897\/revisions"}],"predecessor-version":[{"id":61898,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61897\/revisions\/61898"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}