#Section 153C
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1,002 articlesIncome Tax
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Completed/Unabated Assessments – No Addition if no Incriminating Material Found During Search: SC
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Section 153C proceeding covers six A.Y. immediately preceding A.Y. in which search is conducted
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No addition in case of search Assessment, if no incriminating material found during search: SC
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Proceedings u/s 153C invocable only when AO proves that material seized from third party belongs to assessee
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Section 153C Notice invalid if not grants Opportunity to Assessee for filing Objection
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Amendment to section 153C also applies to Section 132 searches conducted before 01.06.2015: SC
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Approval granted under section 153D on ‘presumption’ basis is invalid
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One appeal cannot be filed against two reassessment orders for same assessment year-
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Assessment under section 153 without opportunity of hearing to Assessee is invalid
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Addition based on documents found at separate search at another person under 153A unsustainable
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No addition/ disallowance u/s 153C without incriminating material found during third person search
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In absence of any incriminating documents seized during search- Additions not justified
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Addition for Unexplained Jewellery – ITAT grants relief considering Status & Traditional Practices
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