#Section 153A
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1,339 articlesIncome Tax
Income Tax
Section 153A Assessment invalid if No independent application of mind by JCIT before granting section 153D approval
Income Tax
Income Tax
No Section 2(22)(e) addition if money lending was part of business
Income Tax
Income Tax
Regular Books of Accounts cannot be termed as Incriminating Material
Income Tax
Income Tax
HC explains validity of invocation of section 153A based on statement recorded in search action against a third person
Income Tax
Income Tax
Section 153C: ITAT directs CIT(A) to examine recording of satisfaction
Income Tax
Income Tax
New Procedure for Income escaping & search assessments
Income Tax
Income Tax
Section 153D Approval granted by JCIT without application of mind is invalid
Income Tax
Income Tax
Absence of satisfaction of AO of searched person must for other person without which jurisdiction assumed under 153C is invalid
Income Tax
Income Tax
No penalty for duly disclosed transactions reflected in seized dairies in Returns pursuant to Section 153A notice
Income Tax
Income Tax
Section 153A Assessment: Addition without incriminating Seized Material is not sustainable
Income Tax
Income Tax
No addition if No incriminating material found during search in respect of Unabated assessment
Income Tax
Income Tax
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Income Tax
Income Tax
Six AYs Counted from Date of Handing over of Assets/Documents to AO for Section 153C Assessments
Income Tax
Income Tax
