#Section 153A
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1,338 articlesIncome Tax
Income Tax
Unsubstantiated loose sheets cannot be considered as a conclusive evidence to make any addition
Income Tax
Income Tax
Cash flow statement prepared on the basis of seized material cannot be ignored
Income Tax
Income Tax
Defects in panchnamas not affect validity of search
Income Tax
Income Tax
In case of completed assessments Addition not valid if no incriminating document found during search
Income Tax
Income Tax
Addition could be made only if some incriminating document was found during search
Income Tax
Income Tax
Income tax raid on IAS officer for non allotment of House to DIT (I) is invalid
Income Tax
Income Tax
Assessment u/s. 153A can be made only on the basis of incriminating material found during search
Income Tax
Income Tax
WOA in joint names of different individuals can lead to a valid assessment/s u/s.153A
Income Tax
Income Tax
Search Assessment after completion of time for completion is invalid
Income Tax
Income Tax
Search cannot be initiated on the basis of surmises, assumptions, presumption or conjectures
Income Tax
Income Tax
Surrender of income to buy peace of mind is plausible explanation to avoid penalty for concealment
Income Tax
Income Tax
If no incriminating material seized during search, addition in block assessment not justified
Income Tax
Income Tax
Mere filing of return u/s. sec. 153A not sufficient to escape penalty for concealment
Income Tax
Income Tax
