https://www.taxtmi.com/caselaws?id=347828 The Delhi HC upheld the CIT(A)'s deletion of additions made under Section 153C. The court found that the AO lacked jurisdiction to assume powers under Section 153C as no incriminating material was discovered during the search. The only seized documents were trial balance and balance sheet for five months in 2010, which neither related to the assessment years in question nor were incriminating in nature. The AO had previously finalized assessments for the relevant period at returned income without additions based on these documents, confirming their non-incriminating nature. Since the essential requirement for jurisdiction under Section 153C was not satisfied, the court declined to examine the merits and found no grounds to interfere with the CIT(A)'s detailed analysis justifying the deletions. en-us Mon, 04 Sep 2017 00:00:00 +0530 Thu, 11 Jun 2026 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347828 The Delhi HC upheld the CIT(A)'s deletion of additions made under Section 153C. The court found that the AO lacked jurisdiction to assume powers under Section 153C as no incriminating material was discovered during the search. The only seized documents were trial balance and balance sheet for five months in 2010, which neither related to the assessment years in question nor were incriminating in nature. The AO had previously finalized assessments for the relevant period at returned income without additions based on these documents, confirming their non-incriminating nature. Since the essential requirement for jurisdiction under Section 153C was not satisfied, the court declined to examine the merits and found no grounds to interfere with the CIT(A)'s detailed analysis justifying the deletions. Case-Laws Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347828