{"id":63352,"date":"2026-07-31T16:42:38","date_gmt":"2026-07-31T11:12:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-nandkumar-prasad-sah-2025-127-itr-48-patnatrib\/"},"modified":"2026-07-31T16:42:38","modified_gmt":"2026-07-31T11:12:38","slug":"dy-cit-v-nandkumar-prasad-sah-2025-127-itr-48-patnatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-nandkumar-prasad-sah-2025-127-itr-48-patnatrib\/","title":{"rendered":"Dy. CIT v. Nandkumar Prasad Sah (2025) 127 ITR 48 (Patna)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer made an addition under section 69A in proceedings under section 153A on the basis of documents impounded during a survey under section 133A. The Tribunal held that documents impounded during the survey could not be treated as incriminating material found during the course of search so as to justify an addition in assessment under section 153A. Accordingly, the addition was deleted. However, the Revenue was left free to initiate proceedings under section 148, if otherwise permissible in law. (AY. 2018-19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Addition based on document impounded during survey-Not permissible in assessment under section 153A-Addition deleted. [S.69A, 115BBE, 132, 133A]<\/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-63352","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63352","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=63352"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63352\/revisions"}],"predecessor-version":[{"id":63353,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63352\/revisions\/63353"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}