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Principal Commissioner of Income Tax-2, Kolkata Versus M/s. Salasar Stock Broking Ltd.

2016 (8) TMI 1131 - CALCUTTA HIGH COURT

Assessment u/s 153A - Held that:- Identical view was taken by this Bench in CIT vs. Veerprabhu Marketing Ltd. [2016 (8) TMI 813 - CALCUTTA HIGH COURT] incriminating material is a pre-requisite before power could have been exercised under section 153C .....

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264 of 2016 - Dated:- 24-8-2016 - Girish Chandra Gupta, ACJ And Arindam Sinha, JJ. For the Appellant : Mrs. Smita Das De, Adv. For the Respondent : Mr. Saurabh Bagaria with Mr. Pranab Sharma, Advs. ORDER Subject matter of challenge is a judgement an .....

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The learned Tribunal was of the opinion that the Assessing Officer had no jurisdiction under Section 153A of the Income Tax Act to reopen the concluded cases when the search and seizure did not disclose any incriminating material. In taking the afor .....

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