#Section 153C
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950 articlesIncome Tax
Income Tax
Section 153C Assessment is without Jurisdiction if documents seized not belongs to Assessee
Income Tax
Income Tax
Assumption of jurisdiction U/s. 153C is invalid if seized documents makes no reference of assessee or any transaction by him
Income Tax
Income Tax
No Penalty on Income disclosed during survey and also in return filed U/s. 153A
Income Tax
Income Tax
Assessment Order not becomes Invalid for mere wrong mention of section
Income Tax
Income Tax
Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common
Income Tax
Income Tax
Section 153C proceedings can be initiated against a person only if seized materials belong to him
Income Tax
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
Section 153C proceedings not valid if initiated on the basis of document not belonging to Assessee
Income Tax
Income Tax
No Penalty for mere Non enclosure of audit report to return of income
Income Tax
Income Tax
