#Section 153C
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1,084 articlesIncome Tax
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Order framed u/s 153C without incriminating material found during search is unsustainable
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Acquiring jurisdiction u/s 153C without satisfaction note is unsustainable in law
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Reassessment proceeding based on other officer’s information without cogent material unjustified
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AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
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Taxing Agricultural Income Under Section 153C: Role of Incriminating Material
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Section 263 Revision Sustained as AO not examined Seized Documents
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Addition u/s 69C based on dumb document is unsustainable
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Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
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Change of opinion impermissible under the grab of reopening u/s 147
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Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
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Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
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Reopening of assessment u/s 147 based on information received by AO justified
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Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
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