#Section 153A
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1,339 articlesIncome Tax
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Whether any incriminating material found during Search on any other person can be considered in Section 153A assessment of assessee
Income Tax
Income Tax
Concluded assessment/ reassessment cannot be disturbed if no incriminating material found during search
Income Tax
Income Tax
No Section 153A Assessment If no incriminating materials found during Search
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Income Tax
‘Sufficient cause’ should be liberally interpreted for condonation of delay
Income Tax
Income Tax
S. 153A Addition based on mere Statement of One Dummy Director not sustainable
Income Tax
Income Tax
Documents found during the course of first search cannot be utilized for Assessment consequent to 2nd Search
Income Tax
Income Tax
No addition u/s 153A in absence of incriminating materials seized at the time of search
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Income Tax
IT deduction cannot be claimed during section 153A Assessment if not claimed in original assessment proceedings
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Income Tax
Section 147 or 153C Assessment – Search from 3rd party premises – Unexplained Money addition under Section 69A
Income Tax
Income Tax
Section 153A Search Assessment- No addition if No incriminating material
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Income Tax
Search proceedings valid if jurisdictional facts exist for assumption of section 153A & 153C jurisdiction
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Income Tax
Section 143(2) Notice issue not mandatory for completing search assessment
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Income Tax
Penalty cannot be imposed merely because assessee had made a new claim
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Income Tax
