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Income Tax Case Laws - Section: 153A


Income Tax

Cases for Section: 153A
Showing 1 to 15 of 258 Records

2014 (8) TMI 827 - ITAT ALLAHABAD

Kesarwani Zarda Bhandar Versus JCIT., Central Circle, Allahabad

Validity of assessments u/s 153A – Held that:- For the AYs 2004-05 to 2007-08, the assessee has already filed returns of income within time before the search - assessee produced books of account and relevant details before the AO, which is evident fr ......

2014 (8) TMI 757 - ITAT HYDERABAD

Shri Pradeep Kumar Agarwal, Hyderabad Versus Asst. Commissioner of Income-tax, Central Circle 6, Hyderabad

Assessment made u/s 143(3) r.w. Section 153A – Income from salary as well as commission earned from pearls business – Failure to furnish name/address of any other firm on whose behalf commission business in pearls was claimed - Held that:- Following ......



Assessment u/s 153A – Invocation of power of revision u/s 263 - Whether the CIT can invoke the power u/s 263 of the Act to review the order of assessment passed by the Assessing Authority – Held that:- In the eye of law there is no order of assessmen ......

2014 (8) TMI 520 - ITAT DELHI

Assistant CIT, Central Circle-17, New Delhi Versus M/s. Paras Dyes & Chemicals

Assessment order u/s 153A - Absence of any incriminating material belonging to assessee – Held that:- The return was processed u/s 143(1) of the Act and time limit for issuance of notice u/s 143(2) had expired on the date of search and it was held th ......

2014 (8) TMI 387 - DELHI HIGH COURT

Filatex India Ltd. Versus Commissioner of Income Tax-IV

Admission of appeal – Issue not raised before any Assessment authority - Re-computation of book profits – Held that:- Assessee contended that the addition is not justified in the assessment order u/s 153A, as no incriminating material was found conce ......

2014 (8) TMI 306 - ITAT AHMEDABAD

ACIT, Central Circle 2(2), l Ahmedabad Versus Mohammed Mohsin Rajabali

Assessment u/s 153A - Additions on account of Deposits in bank account in the name of relatives – deposit into NRE accounts - Held that:- The compilation contained the statement of the assessee recorded at the time of search, the summary of the NRE a ......

2014 (7) TMI 1035 - ITAT AGRA

Deputy Commissioner of Income Tax Versus Kalyani Chaturvedi

Assessment u/s 153A – Unexplained expenses – Held that:- The AO has challenged the order of the CIT(A) only on the jurisdictional issues whereas the relief is granted by the CIT(A) on merits as well - the scope of reassessment is only with regard to ......

2014 (7) TMI 897 - ITAT AGRA

Asstt. Commissioner of Income Tax Versus M/s. KS. Food Products

Search assessment u/s 153A – No incriminating materials found during search – Held that:- Assessment of income in case of search u/s 153A is to assess or reassess income for specified period – CIT(A) found that no specific seized document, much less ......

2014 (7) TMI 859 - ITAT CHENNAI

Shri AR. Murugadoss Versus Asst. Commissioner of Income Tax

Dis-allowance of expenditure – Depreciation of motor-car, mobile phone and computers as personal in nature to the extent of 25% - Held that:- The assessee had already filed returns of the income for the AYs - at the time of search, the assessee had a ......

2014 (7) TMI 640 - ITAT KOLKATA


Expenses related to raw material – Commencement of Business or not – Capital expenses or not – Held that:- the performance of any activity of business would lead to commencement of business and the business would be held to be set up - The carrying o ......

2014 (7) TMI 638 - ITAT HYDERABAD


Validity of proceedings u/s 153C of the Act – Assessment of income of any other person - Held that:- The provisions contained u/s. 153C of the Act can only be invoked where there was satisfaction by the AO having jurisdiction over the person searche ......


UDAIPUR BONDED WAREHOUSE, TRIPURA Versus Deputy Commissioner of Income Tax & Commissioner of Income Tax

Time barred order u/s 153A and 153D – lack of jurisdiction - order pursuant to search and seizure – Held that:- This fact was brought to notice by the assessee on 18-03-2014 and the Revenue is directed to seek appropriate instructions from the Revenu ......

2014 (7) TMI 420 - ITAT MUMBAI

Jt. Commissioner of Income Tax (OSD) Versus M/s. RR. Construction

Deletion of addition made during search - The assessee is a partnership firm falling within “M/s Pathnik Constructions Group” and is engaged in the business of building construction and development – Held that:- The addition of ₹ 1,44,36,000/- ......

2014 (7) TMI 254 - ITAT DELHI

Sanjay Aggarwal Versus DCIT, Central Circle-5, New Delhi.

Computation u/s 153A of the Act - Sale of flat – Computation of LTCG – Held that:- Chapter XIV-B of the Act deals with computation of undisclosed income, whereas section 153A, etc., provides for the computation of ‘total income’ - the language of sec ......

2014 (7) TMI 214 - ITAT BANGALORE

The Himalaya Drug Company, Makali Versus DCIT, Central Circle 1(1), Bangalore

Issuance of notice passed u/s 153C of the Act - Whether the DRP was justified in issuing its directions beyond the time limit specified u/s 144C (12) of the Act and whether the final assessment order passed by the AO u/s 153C of the Act based on the ......

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