Proceedings u/s 153 C of Income Tax Act is not Valid in Absence of Incriminating material: Delhi HC [Read Order]

By Yogitha S. Yogesh - On November 23, 2023 2:30 pm - 2 mins read
Incriminating material - Income Tax Act - Delhi High Court - Income Tax - Incriminating - Tax News - TAXSCAN

The Delhi High Court proceedings under section 153 C of the Income Tax Act, 1961 are not valid in the absence of incriminating material. The appellant/revenue is the order dated 24.03.2017 passed by the Income Tax Appellate Tribunal [ā€œTribunalā€] in favour of respondents M/S Victory Apartments Pvt Ltd And M/S Victory Dwellings Pvt Ltd. The…

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