{"id":62926,"date":"2026-07-30T15:55:06","date_gmt":"2026-07-30T10:25:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/feather-infotech-p-ltd-v-dy-cit-2025-130-itr-1-delhitrib-2\/"},"modified":"2026-07-30T15:55:06","modified_gmt":"2026-07-30T10:25:06","slug":"feather-infotech-p-ltd-v-dy-cit-2025-130-itr-1-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/feather-infotech-p-ltd-v-dy-cit-2025-130-itr-1-delhitrib-2\/","title":{"rendered":"Feather Infotech (P.) Ltd. v. Dy. CIT (2025) 130 ITR 1 (Delhi)(Trib.)"},"content":{"rendered":"<p>Pursuant to a search, the Assessing Officer made additions under sections 68 and 69C in respect of share capital\/share premium and alleged unexplained expenditure solely on the basis of an appraisal report prepared in the case of a third party without relying upon any incriminating material found during the search conducted on the assessee. The Tribunal held that in respect of unabated assessments, no addition can be made under section 153A unless it is based on incriminating material unearthed during the search. Since the additions were founded only on the appraisal report relating to another person and no incriminating material was found from the assessee, the additions were liable to be deleted. <strong>(<\/strong>AY. 2009-10 &amp; 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-No addition in unabated assessment in absence of incriminating material found during search. [S. 68, 69C] <\/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-62926","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gmW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62926","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=62926"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62926\/revisions"}],"predecessor-version":[{"id":62927,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62926\/revisions\/62927"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}