Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi

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Kiran Mahana Vs DCIT (ITAT Delhi)

No Incriminating Material Found on Assessee—153A Assessment Based Solely on Documents Seized from Third Party Invalid; Proceedings Should Have Been u/s 153C—Assessment Quashed

The Assessee originally filed return for AY 2014-15 declaring income of ₹2,48,330, later revised to ₹8,92,310 in response to notice u/s 153A. Search operations on the LARA Group led t

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