#Section 153C
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1,084 articlesIncome Tax
Income Tax
Proceedings u/s. 153C cannot be triggered without formation of opinion by AO of non-searched person
Income Tax
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No addition u/s 69B as seized quantity of jewellery was under the Limit prescribed by Circular No. 1916
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Rajasthan HC Orders 20% Deposit for Stay in Reassessment Case
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Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148
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Section 292C’s presumption applies only to person from whom documents seized
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Addition u/s. 69 without any concrete evidence against assessee is not sustainable
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Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
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ITAT Nagpur Upholds Section 153C proceedings & Section 69A income additions
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No Penalty for Additions Based on Estimation Without Concrete Proof: ITAT Mumbai
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No addition u/s 68 as contribution to share capital was genuine
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SC Upholds Invalidity of Section 153C Notices Lacking Proper Satisfaction Note
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Section 153C cannot extend indiscriminately to Multiple AYs: Delhi HC
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ITAT Delhi Quashes Search Assessment due to Consolidated Section 153D Approval
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