The Income Tax Appellate Tribunal (ITAT),
Bangalore Bench, held that occupancy certificates and Joint DevelopmentAgreements (JDAs) disclosed by the assessee prior to the search proceedings
could not be regarded as incriminating material for making additions under
Section 153A of the Income Tax Act. The assessee, Shri Lakkanna Durgappa, was
subjected to search proceedings under Section 132 of the Income Tax Act, 1961.
During the search, it was fo…
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