#Section 153A
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1,338 articlesIncome Tax
Income Tax
Assessee not entitled to claim any fresh deduction for completed assessments in return filed u/s 153A
Income Tax
Income Tax
Assessment u/s 153A required to be framed within 21 months as time stipulated u/s 153B
Income Tax
Income Tax
Notice u/s 153C invalid if no satisfaction been recorded by Assessing Officer
Income Tax
Income Tax
Search Warrant against Members of HUF cannot be deemed to be also against HUF
Income Tax
Income Tax
Principles & Procedures of Assessment u/s 153C
Income Tax
Income Tax
Finding of photocopies with searched person does not mean they belong to person holding originals
Income Tax
Income Tax
If income been disclosed by assesse after search by filing return u/s 153A then penalty u/s 271(1)(c) is imposable
Income Tax
Income Tax
Search at house of partner cannot be deemed as search on assessee firm
Income Tax
Income Tax
Assessment U/s. 153A is Valid if Income been disclosed after Search and cannot be said to be without jurisdiction
Income Tax
Income Tax
Search Assessment can be made only on the basis of incriminating material found during search
Income Tax
Income Tax
Section 153C not applicable in absence of satisfaction recorded in the case of person searched that document belongs to the Assessee
Income Tax
Income Tax
Issuance of notice u/s 153C without recording any satisfaction is bad in law
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Income Tax
Current year income can’t be disturbed on account of difference in opening balance
Income Tax
Income Tax
