#Section 153C
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1,084 articlesIncome Tax
Income Tax
Income Tax Search & Seizure Assessments & Settlement Commission
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Section 153D Approval granted by JCIT without application of mind is invalid
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Absence of satisfaction of AO of searched person must for other person without which jurisdiction assumed under 153C is invalid
Income Tax
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Assessment u/s 153C cannot be made in absence of incriminating documents discovered during search
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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
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Addition for Cash seized during search allegedly belonging to other persons valid if Assessee not furnishes any explanation/Evidence
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Section 153C notice without recording Satisfaction Note is unjustified
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Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
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Income Tax
Not providing opportunity to assessee to cross examine witnesses makes the order nullity
Income Tax
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Addition based on Post Search Enquiries invalid if no Incriminating Material found During Search
Income Tax
Income Tax
Section 153C Assessment has to be based on material found in the course of search which relates/belongs to Assessee
Income Tax
Income Tax
Six AYs Counted from Date of Handing over of Assets/Documents to AO for Section 153C Assessments
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Income Tax
