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1. 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...

2. Claim of bad debts against the undisclosed income found during search not allowed - AT

3. Undisclosed income - addition based on entries in diary found in search of other person - if the income of the entries which were found in the diary during the course of...

4. Addition on the basis of declaration made by assessee during a search action u/s 132 - The ITAT found no merit in the revenue's arguments, noting that the addition was...

5. Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

6. Addition being the income admitted during the search action - Information contained in the seized documents are just the information without any support and therefore no...

7. 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...

8. Assessment u/s 153A or u/s 147/148 - any incriminating information of any undisclosed income of the person not searched which was found during the course of a search...

9. Addition based on loose sheets found during the search - on money payment - Addition u/s. 69A r.w.s.115BBE - -Since, search u/s. 132 was conducted in the residence and...

10. Undisclosed income u/s 69 - additions based on messages found from the mobile phone - there was no justification for making addition to the total income of the assessee...

11. Undisclosed income - Assessee cannot be slapped with tax liability based upon the information contained in the document which could not be produced before the Bench...

12. 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...

13. The ITAT Delhi ruled on an assessment u/s 153A, focusing on additions u/s 68 and undisclosed sources based on the Assessee's bank statement. The Tribunal found no...

14. 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 -...

15. Additions towards income earned from undisclosed investment - The addition of income earned from the investment is also solely based upon the admission by the ex-partner...