#section 132
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Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
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Initiation of Section 153C Proceedings Beyond Six Years Impermissible: ITAT Ahmedabad
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Penalty u/s. 271(1)(c) not leviable for voluntary surrender of income in good faith: ITAT Hyderabad
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Notice u/s. 148 cannot be issued after expiry of four/six years: Delhi HC
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Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
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Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC
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CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune
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Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming
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Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad
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Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
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Power to assess block period of ten years doesn’t apply to search conducted before 1st April 2017: Delhi HC
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Initiation of re-assessment proceedings merely based on faceless information quashed: Bombay HC
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Addition based on seized diary without corroborative evidence not sustainable
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