#Section 153A
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1,338 articlesIncome Tax
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Finding of incriminating material during search of third party is a pre-requisite for exercise of power U/s. 153C r.w. section 153A
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In absence of incriminating material found during search concluded assessments cannot be reopened U/s. 153A
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Notice not become invalid for Mere mention of wrong section i.e. 153A instead of 153C
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Assessment u/s 153A is Limited to search related income only
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Concluded assessments cannot be disturbed in absence of any incriminating material
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Addition in Section 153A Assessment cannot sustain if no ‘Incriminating Material’ found during Search
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Order u/s 143(3) r.w.s.153A Void if AO erred in assuming jurisdiction u/s 153A
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Search Assessment in absence of incriminating material not valid
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Scope of assessment U/s.153A in absence of incriminating material
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S. 153A Additions not based on incriminating material are invalid
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Sec.153A Addition without incriminating material w.r.t. completed assessments not valid
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Rationalisation of time limit for assessment in search cases
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S. 153A Assessment in absence of incriminating docs not valid
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