#Section 153A
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1,338 articlesIncome Tax
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Section 153C Assessment of income of a person other than the person in whose case search has been initiated
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Assessment which attained finality cannot be disturbed unless incriminating material found during search
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Penalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey
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Income Tax
Section 153C – Mere use or mention of word “satisfaction” or the words “I am satisfied” in order or note is not sufficient
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Income Tax
Sec 153A cannot be used to re-agitate concluded assessment in absence of any incriminating material
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Income Tax
Budget 2014 – Assessment of income of a person other than the person who has been searched
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Extended period of limitation U/s. 153 and Us/. 267
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Allhabad HC- Satisfaction note necessary for initiating 153C
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Capital gains not taxable on the basis of mere signing of development agreement
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Assessee entitled to adjustment of seized cash against advance tax liability
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Income Tax
Power of CIT to assume jurisdiction u/s 263 in respect of assessments made u/s 153A?
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In Assessment U/s. 153A/153C additions cannot be made unless they are based on any incriminating material or inquiries based on such material
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Income Tax
Time to be excluded in computing period of limitation for completion of assessments and reassessments
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