#Section 153C
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1,002 articlesIncome Tax
Income Tax
Assessment U/s. 153C without mentioning assesse’s name in legal paper and non-establishment of nexus with searched party was invalid
Income Tax
Income Tax
Assessment U/s. 153C invalid if No satisfaction recorded in case of other person, i.e. assessee
Income Tax
Income Tax
Sec 153C: Mere hand written paper could not be construed as books of accounts
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Income Tax
Recording of satisfaction by AO of “person searched” is a condition precedent for AO of “other person” to acquire jurisdiction
Income Tax
Income Tax
Assessment U/s. 153C in absence of incriminating material is bad in law
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Income Tax
Assessment U/s. 153C not valid in Absence of incriminating material
Income Tax
Income Tax
Section 153C Assessment is without Jurisdiction if documents seized not belongs to Assessee
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Income Tax
Assumption of jurisdiction U/s. 153C is invalid if seized documents makes no reference of assessee or any transaction by him
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Income Tax
No Penalty on Income disclosed during survey and also in return filed U/s. 153A
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Income Tax
Assessment Order not becomes Invalid for mere wrong mention of section
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Income Tax
Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common
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Income Tax
Section 153C proceedings can be initiated against a person only if seized materials belong to him
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Income Tax
Mere Material found during survey not gives any authorization to AO to make assessment U/s. 153C & 153A unless the same evidences Income understatement
Income Tax
Income Tax
