Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenue’s Appeal [Read Order]

By Gayathri C.H - On June 3, 2023 8:30 am - 2 mins read
Lack of Jurisdiction Absence of Incriminating Materials - ITAT dismisses Revenue's Appeal - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, dismissed the revenue’s appeal, on finding that there is lack of jurisdiction under Section 153C of the Income Tax Act owing to the absence of incriminating materials. The aforesaid observation was made by the Delhi ITAT, when an appeal…

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