#Section 153A
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1,339 articlesIncome Tax
Income Tax
Addition on the basis of dumb/bald documents not sustainable
Income Tax
Income Tax
In absence of incriminating material Assessment U/s. 153A is without jurisdiction and additions are not sustainable
Income Tax
Income Tax
Addition made U/s. 153A merely on the basis of bank pass book are not sustainable
Income Tax
Income Tax
No addition in case of unabated assessment which had attained finality on search date if no incriminating material found during search
Income Tax
Income Tax
In absence of search Penalty u/s 271AAA cannot be levied
Income Tax
Income Tax
Assessment u/s. 153A cannot be framed if no incriminating material found during search
Income Tax
Income Tax
JCIT cannot give Approval U/s. 153D in a mechanical way
Income Tax
Income Tax
Assessment U/s 153A: ITAT clarifies on Abatement of completed assessment
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Income Tax
Search on holding company and assessee name not mentioned in warrant so Assessment U/s. 153A is void ab initio
Income Tax
Income Tax
Abated assessments cannot be disturbed if no incriminating material found during search
Income Tax
Income Tax
In case of rejection of books only AO can made addition only by way of Income estimation
Income Tax
Income Tax
Concealment has to be checked with reference to return filed U/. 153A
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Income Tax
Onus of ensuring presence of deponent cannot be shifted to assessee
Income Tax
Income Tax
