#Section 153A
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1,339 articlesIncome Tax
Income Tax
Discharge of burden u/s. 68 involves question of fact and not substantial question of law
Income Tax
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Singularly dismissal of each piece of evidence by CIT(A) not justified hence matter restored
Income Tax
Income Tax
Reopening of assessment beyond period stipulated u/s. 149(1) not permissible: Delhi HC
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Section 270A Penalty Notice Without specifying Specific Charge Invalid: ITAT Chennai
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Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
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Penalty u/s. 271(1)(c)/ 271AAB imposable even on voluntary disclosure of income: ITAT Pune
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No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
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Disallowance not sustained as evidence duly established claim of expenditure: Delhi HC
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Jurisdiction u/s. 153C impermissible as satisfaction of seized material belonging to assessee not fulfilled
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Regular assessment cannot be revisited under Section 153C in absence of incriminating evidence
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Section 153A requires a nexus between seized materials & income additions: Orissa HC
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Section 249(4)(b) mandates that appeal not to be admitted unless advance tax is paid: ITAT Ahmedabad
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Income Tax
Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
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Income Tax
