https://www.taxtmi.com/caselaws?id=450927 ITAT Amritsar held that additions under section 153A cannot be made without incriminating material found during search operations. In the first case, additions based solely on bank statements submitted via questionnaire were deleted as no incriminating documents were seized during search for AY 2013-14 and 2014-15. Following Supreme Court precedent in Abhisar Buildwell, AO lacked jurisdiction to assess total income without incriminating material. In the second case for AY 2018-19, assessment under section 153A was held without jurisdiction as it was based on material seized from premises belonging to another person, requiring proceedings under section 153C instead. en-us Mon, 05 Feb 2024 00:00:00 +0530 Sat, 16 Mar 2024 07:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450927 ITAT Amritsar held that additions under section 153A cannot be made without incriminating material found during search operations. In the first case, additions based solely on bank statements submitted via questionnaire were deleted as no incriminating documents were seized during search for AY 2013-14 and 2014-15. Following Supreme Court precedent in Abhisar Buildwell, AO lacked jurisdiction to assess total income without incriminating material. In the second case for AY 2018-19, assessment under section 153A was held without jurisdiction as it was based on material seized from premises belonging to another person, requiring proceedings under section 153C instead. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450927