The Assessing Officer made additions under section 68 in assessments completed under section 153A on the basis of statements recorded during the search of another person. The Tribunal held that no incriminating material was found or seized from the assessee’s premises in respect of the unabated assessment years. Statements recorded during the search of a third party could not constitute incriminating material for initiating proceedings under section 153A against the assessee. Accordingly, the Commissioner (Appeals) rightly deleted the additions. The Revenue relied upon documents and statements found during the search of another person to support additions in the assessee’s assessment under section 153A. The Tribunal held that where material belongs to or relates to a person other than the searched person, the mandatory procedure under section 153C must be followed. Since no proceedings were initiated under section 153C or section 148, the additions made under section 153A were unsustainable.\u00a0 (AY. 2012-13 to 2015-16).<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A: Assessment-Search-Unabated assessments-No incriminating material found during search-Addition deleted-Documents found during search of third party-Proceedings under section 153C mandatory-Assessment under section 153A invalid.[S. 68,132, 143(3), 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-63544","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gwU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63544","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=63544"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63544\/revisions"}],"predecessor-version":[{"id":63545,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63544\/revisions\/63545"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}