{"id":63348,"date":"2026-07-31T16:42:12","date_gmt":"2026-07-31T11:12:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib-6\/"},"modified":"2026-07-31T16:42:12","modified_gmt":"2026-07-31T11:12:12","slug":"dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib-6\/","title":{"rendered":"Dy. CIT v. Bodal Chemicals Ltd. (2025) 127 ITR 194 \/ 177 taxmann.com 448 (Ahd.)(Trib.)"},"content":{"rendered":"<p>The additions made by the Assessing Officer were not based on any incriminating material found during the search relevant to the assessment year under consideration. The Tribunal held that, in the absence of incriminating material, the assessment framed under section 153A was illegal and void ab initio. (AY. 2006-07 to 2012-13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No incriminating material relating to assessment year-Assessment under section 153A invalid.[S. 132] <\/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-63348","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63348","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=63348"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63348\/revisions"}],"predecessor-version":[{"id":63349,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63348\/revisions\/63349"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}