Can AO Revise 153A Assessments without Incriminating Search Material?

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  • Last Updated on 9 May, 2023

Incriminating Search MaterialMukesh Kohli – [2023] 150 9 (Article)

There was debate on whether the jurisdiction of AO to make assessment is confined to incriminating material found during the course of search u/s. 132 of the Income-tax Act.

The High Courts had taken the view that AO can interfere with completed assessments u/s 153A only if incriminating material found during search in the cases of CIT v. Sinhgad Technical Education Society [2017] 84 290, Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 292, etc. However, the Hon’ble Allahabad High Court in the case of Pr. CIT v. Mehndipur Balaji [2023] 147 201 has taken a contrary view.

In this article, the author has discussed the legal provisions along with relevant courts ruling.

Click here to Read the Full Opinion

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