#Section 153A
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1,339 articlesIncome Tax
Income Tax
Denial of exemption based on documents seized from employees without any corroborative material unsustainable
Income Tax
Income Tax
Reopening Completed Assessment Requires Incriminating Material under IT Act Section 132
Income Tax
Income Tax
Assessment order without DIN is void ab initio
Income Tax
Income Tax
Order passed u/s 153A invalid as same was passed on non-existing entity
Corporate Law
Corporate Law
Uttarakhand HC Quashes FIR U/S 153A IPC: No Proof of Disharmony
Income Tax
Income Tax
No power to CIT in extending timeframe as AO was in seisin of assessment proceedings
Income Tax
Income Tax
Accommodation entry of huge amount needs further enquiry hence matter remanded
Income Tax
Income Tax
Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable
Income Tax
Income Tax
No addition u/s 69A in absence of ownership of money and evidence concerning cash
Income Tax
Income Tax
Order passed without mentioning DIN Number should be treated as invalid
Income Tax
Income Tax
HC Quashes Section 153A Proceedings: No Incriminating Material Found
Income Tax
Income Tax
Notice u/s. 148 for AY 2013-14 not time barred as search conducted in AY 2023-24
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
