Case Law Analysis
|Income Tax Appellate Tribunal
Section 153C Income Tax Act | Incriminating Documents Must Specifically Name Assessee to Justify Additions: ITAT Delhi
ITAT Delhi rules that additions under Section 153C of the Income Tax Act require incriminating documents to explicitly mention the assessee. The tribunal set aside an addition of Rs. 15.37 lakh for lack of direct evidence linking the assessee to the alleged unexplained expenditure, reinforcing the evidentiary burden in search and seizure proceedings.