#Section 153A
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1,339 articlesIncome Tax
Income Tax
Addition not sustained in absence of incriminating material during search: ITAT Pune
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Proceedings u/s. 153C should be initiated based on material found at premises of another company
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Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
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Delay in filing quantum appeal and penalty appeal condoned on demonstrating sufficient cause
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Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
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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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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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Addition of excess stock merely based on recorded statements untenable: ITAT Delhi
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Addition based on seized diary without corroborative evidence not sustainable
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Gain on property kept for investment purpose taxable only under capital gain: Kerala HC
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