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Income Tax Case Laws - Section: 153C

Home Case Index Income Tax Sections List
Cases for Section: 153C
Showing 1 to 15 of 299 Records
 
  • 2016 (8) TMI 813 - CALCUTTA HIGH COURT

    Assessment u/s 153A - disallowances of the expenditure - Held that - We are in agreement with the views expressed in CIT, Bangalore Vs. IBC Knowledge Park (P) Ltd. 2016 (5) TMI 372 - KARNATAKA HIGH COURT that incriminating material is a pre-requisite... ... ...


  • 2016 (8) TMI 49 - ITAT HYDERABAD

    Validity of assessment u/s 153C - Held that - The satisfaction recorded by the A.O. is lacking in material particulars and only the cryptic mechanical direction was issued for issuance of notice U/s 153C of the Act without recording of proper satisfa... ... ...


  • 2016 (8) TMI 45 - ITAT BANGALORE

    Validity of assessment u/s 153C - necessity of satisfaction note for initiating the action - Held that - As it is apparent that the CIT (Appeals) has reproduced the reasons recorded/satisfaction note for initiating the action under Section 153C of th... ... ...


  • 2016 (7) TMI 1042 - ITAT DELHI

    Assessment u/s 153C - Held that - Order passed u/s 153C are barred by the limitation and the addition has been made without any incriminating material found during the course of search assessment orders and addition therein are not sustainable. Simil... ... ...


  • 2016 (8) TMI 327 - KERALA HIGH COURT

    Assessment under section 153C - requirement of a notice under section 143(2) - Held that - As there is no requirement of a notice under section 143(2) for completing an assessment under section 153C and if that be so, the question of time limit presc... ... ...


  • 2016 (7) TMI 851 - ITAT DELHI

    Assessment u/s 153C - Disallowance made by the AO u/s 37 - Held that - No satisfaction was drawn by the AO before issuing the notice u/s 153C of the Act while making the assessment of the searched Sh. Jatinder Pal Singh, Director of the assessee comp... ... ...


  • 2016 (7) TMI 921 - KERALA HIGH COURT

    Assessment based only on the statement under Section 133A - Levy of penalty under Section 67 of the KVAT Act - finding of excess stock and suppression of sale - Held that - It is seen that the Revenue relied on letter dated 18.09.2007 issued by V. Ah... ... ...


  • 2016 (8) TMI 731 - ITAT BANGALORE

    Validity of proceedings u/s. 153C - Held that - In the instant case, the AO has categorically recorded that during the course of search, the seized material relating to the assessee was found. Therefore, it cannot be said that no incriminating materi... ... ...


  • 2016 (8) TMI 686 - ITAT DELHI

    Assessment u/s 153C - Held that - The block period, in view of first proviso to section 153C, had to be determined for the purposes of second proviso to section 153A from the date when the books of a/c were handed over to the AO of person other than ... ... ...


  • 2016 (8) TMI 362 - ITAT DELHI

    Nature of assessment - seizure operation u/s 132 - whether, the order ostensibly passed u/s 143(3) of the Act, should be considered as that which is actually passed u/s 153C/u/s 153A r.w.s. 143(3)? - Held that - The impugned order passed by the A.O. ... ... ...


  • 2016 (6) TMI 1037 - GUJARAT HIGH COURT

    Assessment order passed u/s 143(3) deemed to have been abated after initiation of section 153C proceeding - Held that - We would have been inclined to consider such a question, but for the fact that we gather that the addition of ₹ 94.80 lacs m... ... ...


  • 2016 (7) TMI 385 - ITAT DELHI

    Validity of assessment u/s 153C - Held that - Respectfully following the judgement of Hon ble Jurisdictional High Court in the case of RRJ Securities (2015 (11) TMI 19 - DELHI HIGH COURT ), and the facts of the case and provisions of Section 153C of ... ... ...


  • 2016 (6) TMI 282 - ITAT AHMEDABAD

    Assessment u/s 153C - addition of ₹ 1.5 crores cash component - Held that - We come to learned counsel submission that the Assessing Officer has himself proceeded against the co-vendors u/s. 153C of the Act. There is no material placed before u... ... ...


  • 2016 (5) TMI 787 - ITAT HYDERABAD

    Validity of proceedings under section 163(1) - Held that - The proceedings under section 163(1) were initiated pursuant to search and seizure operation but beyond the time prescribed under section 149(3) of the Act. Therefore, we are satisfied that t... ... ...


  • 2016 (6) TMI 83 - ITAT DELHI

    Validity of assessment u/s 153C - Satisfaction note for proceedings u/s. 153C - Held that - Exercise of recording the satisfaction during the assessment proceedings of the person searched has not been carried out. On the other hand, the Assessing Off... ... ...


 
   
 
 
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