2018 (2) TMI 427

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....ivek Wadekar, CIT (D.R.) O R D E R PER N.K. BILLAIYA, ACCOUNTANT MEMBER This appeal by the assessee is preferred against the order of CIT(A)-12, Ahmedabad dated 22.12.2014 pertaining to assessment year 2009-10. 2. The sole grievance of the assessee is that the CIT(A) erred in law in not quashing the order passed by the Assessing Officer as the proceedings under section 153A of the Income Ta....

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....undisputed fact that prior to the date of search, the assessee had filed Wealth Tax returns. The only evidence which came to the notice of the search party were the Wealth Tax Returns filed by the assessee. In our considered opinion, the Wealth Tax Returns of the group, by any stretch of imagination, cannot be considered as incriminating material in the hands of the assessee. Except for this, ther....