#section 132
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Penalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey
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Cash seized during search cannot be adjusted against advance-tax liability
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No addition in respect of concluded assessments unless some incriminating material was found during search
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Penalty on Undisclosed Income unearthed during Search & Survey
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Deduction U/s. 80-IB(10) available on additional income offered u/s 132(4) in return filed u/s 153A
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Search based on 3rd Party Information but not based on reasons U/s. 132(1) is invalid
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No Addition based on mere statement recorded u/s 132(4) in the absence of Supporting evidences
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Assessment of person not searched can be carried out u/s 158BD only by issue of proper notice
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Centralisation of cases after giving Proper Opportunity to Assessee is valid
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Seizures of non-duty paid cigarette manufactured by petitioner is sufficient reason to believe for issue of search authorization
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Addition based on mere third person evidence not sustainable
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Application of seized assets – Existing liability does not include advance tax payable
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Statement recorded u/s 132(4) without corroborative evidence could not fasten any liability
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Income Tax
