Home Highlights November 2013 Year 2013 This

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1. Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search...

2. Validity of search warrant - notwithstanding that the authorization for search has been issued in joint names, assessment or reassessment shall be made separately in the...

3. Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

4. Assessment u/s 153A - there are contradictory findings regarding the action taken by the Revenue i.e. Survey and Search, and further in the absence of any documentary...

5. Validity of proceedings u/s 153A - Whether "no search was conducted” on the assessee? - Observations of the ld. CIT(A) that there was no warrant executed at the address...

6. Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

7. Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had...

8. Authorization for search u/s 158 BD of the Income Tax Act - ITAT observed that nothing to show that the Addl OIT (Inv.) was authorized to issue warrant of authorization...

9. Validity of proceedings u/s 153A - When the name of the assessee does not appear in the panchanama and no material is seized with respect to the assessee from business...

10. Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the...

11. Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal...

12. Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which...

13. Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for...

14. Validity of Assessment u/s 153A - The information obtained from outside agencies which was confronted with the assessee during the search cannot be considered as...

15. Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are...