2025 (9) TMI 1247

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....ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, ('Ld. CIT(A)' for short), New Delhi dated 27/01/2025 for the Assessment Year 2018-19. 2. Brief facts of the case are that, the Assessee filed return u/s 139 of the Income Tax Act, 1961 ('Act' for short) on 27/09/2018 declaring income of Rs. 35,84....

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....dition made by the A.O. which is related to issues detected during the post search investigation as mentioned in the assessment order itself. The addition has been made by the A.O. in the absence of any incriminating material found during the course of search, therefore, relying on the Judgment of the Hon'ble Supreme Court in the case of PCIT, Central Circle-3 Vs. Abhisar Buildwell (2023) 454 ....

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....zed material and A.O. himself admitted the last page of the assessment order that addition is related to issue detected during post search investigation. 6. The Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt. Ltd. (supra) held that addition cannot be made in the absence of any incriminating material found during the course of search. The relevant portion of the Judgment of Hon&#39....

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.... the Act and those powers are saved." 7. By respectfully following the ratio laid down by the Hon'ble Supreme Court in the case of Abhisar Buildwell (supra), considering the fact that no incriminating materials/documents or any other evidence was found or seized during the course of search proceedings which resulted in addition against the Assessee, we find merit in the contention of the Asse....