#search and seizure
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367 articlesIncome Tax
Income Tax
Search based on 3rd Party Information but not based on reasons U/s. 132(1) is invalid
Income Tax
Income Tax
Statement recorded u/s 132(4) without corroborative evidence could not fasten any liability
Income Tax
Income Tax
Search Assessment without JCIT’s Approval is invalid
Income Tax
Income Tax
Payment of Advance Tax / TDS cannot tantamount to disclosure of total income – SC
Income Tax
Income Tax
Assessment of preceding years in search cases during election period
Income Tax
Income Tax
I-T department conducts search and seizure actions based on credible information
Income Tax
Income Tax
Undisclosed income which is subject matter of block assessment cannot be made basis for reopening of assessment
Income Tax
Income Tax
Section 132 – Assessing Officer has no authority to seize stock-in-trade
Income Tax
Income Tax
Download eBook on Income Tax Survey, Search & Seizure
Income Tax
Income Tax
Income Tax – E-Book on Survey, Search & Seizure + Survey Assessment
Income Tax
Income Tax
ITAT deletes Addition to Income of Kapil Dev on protective basis in respect of income from undisclosed sources
Income Tax
Income Tax
Not necessary to issue S.132 authorisation or make a requisition u/s. 132A separately in the name of each person in search cases
Income Tax
Income Tax
Govt to notify class of search cases where compulsory reopening of past six years not required
Income Tax
Income Tax
