{"id":62439,"date":"2026-07-21T17:35:21","date_gmt":"2026-07-21T12:05:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kavita-samtani-v-dy-cit-2025-121-itr-661-174-taxmann-com-161-jaipurtrib\/"},"modified":"2026-07-21T17:35:21","modified_gmt":"2026-07-21T12:05:21","slug":"kavita-samtani-v-dy-cit-2025-121-itr-661-174-taxmann-com-161-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kavita-samtani-v-dy-cit-2025-121-itr-661-174-taxmann-com-161-jaipurtrib\/","title":{"rendered":"Kavita Samtani v. Dy. CIT (2025) 121 ITR 661 \/ 174 taxmann.com 161 (Jaipur)(Trib.)."},"content":{"rendered":"<p>Search proceedings were conducted not only on the assessee&#8217;s husband and his business premises but also at the residential premises jointly occupied by the assessee and her husband. The Tribunal held that since the assessee herself was a searched person, the assessment was rightly framed under section 153A and not under section 153C, which applies only to persons other than the searched person. The additions under section 68 were made on the basis of entries found in a seized ledger showing transfers from the assessee&#8217;s husband&#8217;s proprietary concern. The Tribunal found that the assessments for the relevant years had already attained finality, the transactions were duly recorded in the husband&#8217;s books and reflected in the assessee&#8217;s bank statements, and no incriminating material was discovered during the search. Since the seized ledger merely reflected recorded transactions without indicating any unexplained financial implication, the additions under section 68 were unsustainable. The assessment order and the order of the Commissioner (Appeals) were set aside.\u00a0 <strong>\u00a0<\/strong>(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Assessment of searched person-Search conducted at assessee&#8217;s residence-Assessment under section 153A is valid and not under section 153C-Completed assessments-No incriminating material-Transactions already recorded in books and bank statements-Section 68 addition not sustainable.[S. 68, 132, 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-62439","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gf5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62439","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=62439"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62439\/revisions"}],"predecessor-version":[{"id":62440,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62439\/revisions\/62440"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}