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Income Tax Case Laws - Section: 153A


Income Tax

Cases for Section: 153A
Showing 1 to 15 of 252 Records

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 ......


The Commissioner of Income Tax-III Versus M/s. Kumar Company

Interpretation of section 153C - power of AO to assess the income of any other person – Transferable development rights - post search and seizure assessment - Held that:- a casual resort to section 153C of the Act is impermissible. There must be som ......

2014 (6) TMI 736 - ITAT DELHI

DCIT, Central Circle 13, New Delhi Versus M/s. Vrindavan Farms (P) Ltd.

Validity of proceedings initiated u/s 153A of the Act - No search action at premises - The assessee is a group company of Swastik Pipes Group - the warrants are issued to the premises which are mainly used by the group for conducting business of the ......

2014 (6) TMI 710 - ITAT HYDERABAD

Sri G. Narasimha Yadav and Others Versus Asst. CIT, Central Cir. 1, And Others

Transfer of land - ownership - Joint development agreement - main plea of the assessee is that the property is a subject matter of transfer u/s. 2(47)(v) does not belong to the assessee and it belongs to the HUF u/s 153A - Already offered for tax in ......

2014 (6) TMI 587 - ITAT HYDERABAD

Sri Ch. Narasimha Reddy, Hyderabad And Others Versus The Asst CIT Cent. Circle-1, Hyderabad

Validity of assessment u/s 153A of the Act – Reference to seized documents not made – Held that:- Following Mr GOPAL LAL BHADRUKA, Versus DEPUTY COMMISSIONER OF INCOME TAX [2012 (6) TMI 657 - ANDHRA PRADESH HIGH COURT] - return filed for the AYs pend ......

2014 (6) TMI 442 - ITAT COCHIN


Validity of assessment u/s 153C of the Act – wrong description of the designation in the notice - Held that:- The search was conducted in the premises of Mohiyuddin is none other than the director of both the companies - Shri Mohiyuddin was describe ......

2014 (6) TMI 147 - ITAT HYDERABAD

Dy. Commissioner of Income-tax Versus Sri Parag Kumar

Deletion of sundry creditors – TDS payable - Held that:- Out of the four items appearing under sundry creditors, the AO in his remand report has himself accepted the genuineness of the credits and agreed for giving credit to the assessee in respect o ......

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