#Section 153C
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1,084 articlesIncome Tax
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Assessment U/s. 153C invalid if AO fails to records satisfaction note of searched person
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Recording of reasons to believe & not reasons to suspect is pre-condition of section 147
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Addition can be made without issuing notice u/s 153C separately in case both assessee and his brother lived in same building
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Assessment U/s. 153C without recording of satisfaction by AO of searched person is bad in law
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Addition based on seized document related to year different than notice issued U/s. 153C not valid
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Assessment u/s 153C on non-recording of reasons & unsigned order sheet invalid
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Enforceability of Section 153A/ Section 153C –An Analysis
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Disallowance U/S 40A(3) not Possible if transaction genuine & cash payment done on Seller’s Insistence
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Issuance of notice U/s. 153C is mandatory for assessment u/s. 153C
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Sec. 153C Addition cannot be made merely based on Dumb documents
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S. 153C List of shareholders maintained by company cannot be said to be belonging to such shareholders
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Addition justified for unexplained deposits in undeclared bank account
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Assessment U/s. 153C without mentioning assesse’s name in legal paper and non-establishment of nexus with searched party was invalid
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