#search and seizure
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367 articlesIncome Tax
Income Tax
Search and Seizure & Survey under Income Tax Act 1961
Income Tax
Income Tax
No seizure of Jewellery If gross weight disclosed in regular return exceeds jewellery found during search
Income Tax
Income Tax
Abated assessments cannot be disturbed if no incriminating material found during search
Income Tax
Income Tax
Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common
Income Tax
Income Tax
Seized cash must be adjusted towards advance tax liability on request from Assessee
Income Tax
Income Tax
Additional Income cannot be treated as undisclosed merely for admission during search
Income Tax
Income Tax
Tax Payers advised to confirm identities of Income Tax Search Authorities
Income Tax
Income Tax
Sec.153B(2)(a) Mere Panchnama would not extend period of limitation
Income Tax
Income Tax
Finding of incriminating material during search of third party is a pre-requisite for exercise of power U/s. 153C r.w. section 153A
Income Tax
Income Tax
In absence of incriminating material found during search concluded assessments cannot be reopened U/s. 153A
Income Tax
Income Tax
Concealed income found during search and Survey is to be distributed among all family members
Income Tax
Income Tax
ITD searches about 2534 groups of persons
Income Tax
Income Tax
Assessment u/s 153A is Limited to search related income only
Income Tax
Income Tax
