#Section 153A
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1,338 articlesIncome Tax
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Additions Not Valid in Non-Abated Assessments Without Incriminating Search Material
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No Incriminating Material, No Addition – ITAT Bangalore Deletes Suppression Additions
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Consolidated Satisfaction Note under Section 153C Held Invalid
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Section 153(5) Timeline Binding Even on ITAT Remand: ITAT Delhi
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Limitation Period u/s 153C commenced from date of receipt of seized material by AO and not from date of search or notice
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ITAT Deletes Penalty on Adhoc Expense Disallowance Where No Incriminating Material Found
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ITAT Bangalore (Third Member): No Valid Search on Blueline – 153A Assessments Quashed
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ITAT Upholds No Additions Without Evidence, Loose Sheets Insufficient
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Post-Search Statements is not Incriminating Material for Section 153A
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Search Assessments based on incriminating materials were valid as approved by JCIT
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No Addition u/s 69A if name of Assessee was not mentioned in seized documents
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Addition towards unaccounted sales without any evidence cannot be sustained
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No Additions Without Proper 153C Block Period Computation: ITAT Delhi
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