#section 132
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Appraisal Report Alone Insufficient for Section 69 On-Money Addition: Ahmedabad ITAT
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For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT
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Delhi ITAT Deletes Section 270A Penalty as AO Failed to Specify Exact Charge of Misreporting
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CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
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Delhi ITAT: Section 153C Assessment Quashed; Assumed Higher Assured Returns-Based On-Money Addition Deleted
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Uncorroborated WhatsApp Chats Alone Cannot Sustain Section 69A Addition: Delhi ITAT
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Search Cases With Common Assessing Officer Governed by Section 127 Transfer Date: ITAT Delhi
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Gujarat HC Upholds Section 153C Notices as Seized Gold Related to Assessee
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Mumbai ITAT: Builder’s Statement Alone Cannot Justify On-Money Addition
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Chennai ITAT: Loose Diary Entries Cannot Justify Additions Without Corroboration
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Karnataka HC Quashes Assessment Orders as Time-Barred After Settlement Commission Proceedings
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ITAT Delhi Quashes Section 153C Assessments for AYs Outside Ten-Year Block Period
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Allahabad HC Quashes Assessment Due to Mechanical Section 153D Approval
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