Home Highlights February 2014 Year 2014 This

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1. Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the...

2. Assessment u/s 153A - Addition based on the valuation report - completed assessment - nature of material found in the course of search which led to impugned additions -...

3. Assessment u/s 153A - Addition of unapproved purchases based on peak calculation - the aforesaid addition is not based on any incriminating documents or material found...

4. Assessment u/s 153A - completed assessments to be interfered with by the A.O. while making the assessment u/s 153A - The Tribunal upheld the decision of the Ld. CIT(A)...

5. Assessment u/s 153C/153A - Addition u/s 68 - Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with...

6. Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for...

7. Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT

8. Assessment u/s 153A - addition u/s 68 - The assessee contended that the additions were not based on any incriminating material found during the search. The Tribunal held...

9. Validity of the assessment u/s 153A - addition on the basis of post search inquiry - No addition based on any incriminating material found during the course of search -...

10. Assessment u/s 153A - Addition u/s 68 - since we have already held that statements recorded u/s 132(4) are not incriminating in nature, therefore, the addition made by...

11. Assessment u/s 153A/153C - addition on account of income from undisclosed sources - CIT(A) has given a categorical finding that the seized material belonged to the...

12. Assessment u/s 153A - addition was made based on the statement of director of investing companies recorded in an independent proceedings u/s 132/133A/131(1) and the...

13. Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132...

14. Assessment u/s 153A - incriminating material - the report of the Special Auditor, having been commissioned subsequent to the search, and during the assessment...

15. 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...