#Section 153A
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1,339 articlesIncome Tax
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Proceedings u/s Sec 153C instead of sec. 153A to be made in case incriminating material found at premises of third party
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Unabated assessment cannot be reopened u/s 153A in absence of incriminating material
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Assessment u/s 153A cannot be made on same set of material available during original assessment proceedings
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Section 153A: If No incriminating material found during search than no addition could be made
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S. 153A Assessment barred by limitation if order served after limitation period
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Losses claimed cannot be disallowed merely for non-proper appearance in acknowledgment of return
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Section 153A: Completed assessment cannot be interfered in absence of discovery of incriminating material during search
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Recording of reasons to believe & not reasons to suspect is pre-condition of section 147
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Assessment u/s 153A in absence of incriminating material was not valid
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Addition invalid when no incriminating material was unearthed during search
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Section 153A Assessment -Incriminating material whether necessarily be discovered?
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Addition not justified in section 153A assessments where no incriminating material found
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In absence of incriminating material Completed assessments could not be interfered by AO during assessment U/s. 153A
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