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Income Tax - Highlights / Catch Notes

Home Highlights May 2011 Year 2011 This

Statement recorded u/s 133A (3)(iii) is different than the ...

Income Tax

May 19, 2011

Statement recorded u/s 133A (3)(iii) is different than the statement recorded during search and seizure u/s 132(4), both have different evidentiary value

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  1. Authorization of retention of seizure of the books of account, laptop and CDs etc. u/s 133A (3)(ia) – authorization upheld - HC

  2. Search and seizure – In the Statement of income of assessee that the income received on were disclosed in the regular return, of income prior to the date of search - No...

  3. Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

  4. Unexplained investment u/s 69 - The materials found in the course of survey could not be the basis for making any addition in the assessment. The word “may” used in...

  5. Evidentiary value of a statement made on oath by the assessee for making additions - The assessee can explain or withdraw the admission, if any, made by him in such...

  6. Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

  7. Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and...

  8. Search and seizure - basis of additions – Even if an illegal search does not vitiate the discovery of incriminating document during search and the department may rely...

  9. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  10. SIB MANAGEMENT SYSTEM for search and seizure operations under GST

 

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