#Section 153C
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1,002 articlesIncome Tax
Income Tax
Section 153C | CIT (Appeals) must examine issue of recording of satisfaction
Income Tax
Income Tax
New Procedure for Income escaping & search assessments
Income Tax
Income Tax
Income Tax Search & Seizure Assessments & Settlement Commission
Income Tax
Income Tax
Section 153D Approval granted by JCIT without application of mind is invalid
Income Tax
Income Tax
Absence of satisfaction of AO of searched person must for other person without which jurisdiction assumed under 153C is invalid
Income Tax
Income Tax
Assessment u/s 153C cannot be made in absence of incriminating documents discovered during search
Income Tax
Income Tax
To acquire section 153C Jurisdiction, Documents Seized must be Incriminating
Income Tax
Income Tax
Section 147/148 proceedings on mere investigation wing information was not valid
Income Tax
Income Tax
Addition for Cash seized during search allegedly belonging to other persons valid if Assessee not furnishes any explanation/Evidence
Income Tax
Income Tax
Section 153C notice without recording Satisfaction Note is unjustified
Income Tax
Income Tax
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Income Tax
Income Tax
Not providing opportunity to assessee to cross examine witnesses makes the order nullity
Income Tax
Income Tax
Addition based on Post Search Enquiries invalid if no Incriminating Material found During Search
Income Tax
Income Tax
