https://www.taxtmi.com/caselaws?id=781247 ITAT (PATNA) dismissed the revenue appeal and upheld deletion of an addition under s.69A because the impugned documents were impounded during a survey under s.133A, not seized in a search under s.132, and thus could not be treated as incriminating for assessment u/s 153A. The Tribunal applied the SC ruling on this legal point, noting revenue remains entitled to remedial action (e.g., reassessment u/s 148) if warranted. The Tribunal directed the AO to examine whether the cash reflected in the impounded survey document was genuinely accounted for in returns for relevant years and, if not, to take appropriate action. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781247 ITAT (PATNA) dismissed the revenue appeal and upheld deletion of an addition under s.69A because the impugned documents were impounded during a survey under s.133A, not seized in a search under s.132, and thus could not be treated as incriminating for assessment u/s 153A. The Tribunal applied the SC ruling on this legal point, noting revenue remains entitled to remedial action (e.g., reassessment u/s 148) if warranted. The Tribunal directed the AO to examine whether the cash reflected in the impounded survey document was genuinely accounted for in returns for relevant years and, if not, to take appropriate action. Case-Laws Income Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781247