#Section 153A
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1,339 articlesIncome Tax
Income Tax
Reassessment u/s 153A Requires Incriminating Material: Delhi HC
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Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time
Income Tax
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Assessment order passed without mentioning of DIN was invalid and should be deemed to have never been passed
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Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable
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Assessment framed u/s. 153A without following mandate of section 153C is unsustainable
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Notice u/s 274 needs to be issued before limitation period prescribed u/s. 275(1)(c)
Income Tax
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Books & Vouchers not Required in 44AD Return; ITAT deletes Section 69A Addition
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Unabated Assessment: No addition in Absence of Incriminating Materials
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No Section 153A Addition Without Incriminating Material from Search
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Section : ITAT deletes reasonable Excess Jewelry Addition for Wealthy Assessee
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Issuing DIN Without Mentioning on Assessment Order Is Insignificant & superfluous exercise: ITAT
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Writ not entertained as alternate remedy of appeal available against order and notices issued u/s 153C
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Addition Unwarranted as Settlement Commission Accepted Surrendered Amount
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