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Income Tax Case Laws - Section: 153A

Cases for Section: 153A
Showing 1 to 15 of 356 Records

2015 (7) TMI 119 - ITAT CHENNAI

Joseph Prince and others Versus The Assistant Commissioner of Income Tax, Central Circle I (5) Chennai

Legality of assessment u/s.153A - Held that - There are certain additions made by the Assessing Officer on the basis of information which was available with the assessing authorities in the form of earlier returns of income and financial statement at.....

2015 (7) TMI 6 - ITAT KOLKATA

KPC Medical College & Hospital and others Versus Dy. CIT, CC-XXIV, Kolkata

Penalty under section 271(1)(c) - unaccounted donations - notice under section 153C - argument of the ld. Departmental Representative was that if AO of the searched person and the assessee is the same it does not make any difference whether satisfact.....

2015 (7) TMI 5 - ITAT KOLKATA

Assistant Commissioner of Income-tax and others Versus Shanti Kumar Surana and others

Validity of assessment framed u/s. 153A - Held that - In view of the second provision of section 153 of the Act, it is clear that assessment or reassessment relating to any assessment year falling within the period of six assessment years pending on .....

2015 (6) TMI 608 - ITAT PUNE

Shri Vinit Ranawat Versus ACIT, Central Circle-1 (1) , Pune

Undisclosed cash receipt - validity of the assessment u/s.153A - Held that - The presumption u/s 132(4A) is available only in respect of the person from whom the paper is seized. It could not be applied against a third party and hence, no addition co.....

2015 (6) TMI 524 - ITAT HYDERABAD

DCIT, Central Circle-7 Hyderabad Versus M/s. AB Holding Company Hyderabad

Assessment under section 153A/153C - whether CIT(A) has erred in allowing the enhanced claims of interest on loans and depreciation in the proceedings initiated under section 142(1) of the I.T. Act. Held that - A perusal of the impugned order of the .....

2015 (6) TMI 285 - ITAT MUMBAI

Rajiv Kumar Malhotra Versus ACIT Cent. Cir. 38, Mumbai

Penalty proceedings u/s. 271(1)(c) - additional income offered by the assessee on account of certain payments of salaries to domestic servants and drivers etc. in response to the notice u/s. 153A - Held that - For invoking the provisions of Explanati.....

2015 (6) TMI 173 - ITAT DELHI

Jakson Enterprises Versus ACIT, Central Circle-25, New Delhi

Disallowance on account of scrap sale for the purpose of deduction u/s 80IB - initiation of proceedings u/s 153A - Held that - In absence of incriminating material found during the course of search no addition can be made u/s 153A of the Act where th.....

2015 (6) TMI 5 - ITAT MUMBAI

Bhoomi Construction Projects Versus ACIT, Central Circle -2, Thane, ACIT, Central Circle -2, Thane Versus Bhoomi Construction Projects

Additional income offered voluntarily - return of income filed in response to notice u/s 153A - at the time of search the assessee had offered to disclose the income on the basis of percentage completion method which has been retracted later on - Hel.....

2015 (5) TMI 308 - ITAT DELHI

DCIT Versus Grover Garments P. Ltd.

Unexplained purchases u/s 69C - proceedings u/s 153C - Held that - AO firstly make up his mind for making additions and noted some general allegations in paragraph no. 4, 5 & 6 and without bringing out any deficiency and defect in the audited boo.....


Shri Farooq Ali Khan Versus The Principal Commissioner of Income Tax, The Asst. Commissioner of Income Tax

Notices u/s 153A - assessment proceedings of petitioner transferred from jurisdictional ACIT / DCIT, Circle - 6(2)(1), Bengaluru, to ACIT / DCIT,- Income Tax, Central Circle - 8(2), Mumbai - Held that - There are no reasons forthcoming from the impug.....

2015 (5) TMI 191 - DELHI HIGH COURT

Shri Lal Mahal Limited Versus Commissioner Of Income Tax

Assessment completed invoking 153A - Whether the amendment to Section 80HHC(3) by inserting three provisos with retrospective effect from 01.04.1998 could have been invoked to disallow the amounts in respect of concluded assessments for AY 1999-2000 .....

2015 (5) TMI 423 - ITAT AHMEDABAD

Ehasan Haji Amin Gadawala Versus As STT Commissioner of Income Tax

Penalty under section 271(1)(c) - disclosure of income during search operation - Held that - As decided in case of S.D.V. Chandru 2003 (12) TMI 40 - MADRAS High Court in a case where the assessee had not disclosed his income in the returns filed for .....

2015 (5) TMI 545 - ITAT MUMBAI

Shri Deven J Mehta Versus Dy. Commissioner of Income Tax

Addition during search - proceedings u/s 153A challenged - CIT(A) confirming the addition to the extent of ₹ 3.00 crores, on the basis of loose papers found during the course of search in the premises of assessee s father - Held that - The sati.....

2015 (5) TMI 385 - ITAT MUMBAI

Shri Ramesh Kumar Jain Versus Asstt. Commissioner of Income Tax

Assessment on the basis of sworn statement given u/s 132(4) - Held that - No substance in this contention. We have already noticed that the fact of providing accommodation bills came to light due to survey operations conducted at the premises of M/s .....

2015 (5) TMI 656 - BOMBAY HIGH COURT

Commissioner of Income-Tax-II, Thane Versus Continental Warehousing Corporation (Nhava Sheva) Ltd., All Cargo Global Logistics Ltd.

Eligibility of deduction u/s 80-IA - activities undertaken by the assessee do not fall within Clause (d) of the Explanation to 80- IA(4) defining the term infrastructure facilities - notice under section 153A challenged - Held that - In the present c.....

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