#Section 153A
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1,339 articlesIncome Tax
Income Tax
Addition based on bald statement u/s 153A is unsustainable in law
Income Tax
Income Tax
Section 153A proceedings invalid in absence of valid search warrant
Income Tax
Income Tax
Section 153A: Approval of 123 cases by JCIT in one day cannot be said to be with application of mind
Income Tax
Income Tax
Addition under Income Tax unsustainable as it based on excise department’s finding later decided in favor of assessee
Income Tax
Income Tax
No addition for undisclosed income if no incriminating material found during search
Income Tax
Income Tax
Concluded assessments cannot be reopened u/s 153A in absence of incriminating material
Income Tax
Income Tax
ITAT restores appeal to CIT(A) & directed to consider incriminating material found during search
Income Tax
Income Tax
Section 153A: No Additions if no Incriminating Materials unearthed during search
Income Tax
Income Tax
Regular books of accounts maintained in tally not constitute incriminating material
Income Tax
Income Tax
No Section 153A/153C addition If no Incriminating Material found during Search
Income Tax
Income Tax
Section 153A Assessment can be carried out only on the basis of seized material
Income Tax
Income Tax
Assessment orders passed u/s 153A quashed in absence of individual approval u/s 153D
Income Tax
Income Tax
Dispute on amount of interest Granted by HC – HC ask dept to submit application for review/modification
Income Tax
Income Tax
