Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Notice u/s 153C – The finding of photocopies in the possession ...

Income Tax

August 30, 2014

Notice u/s 153C – The finding of photocopies in the possession of a searched person does not necessarily mean and imply that they “belong” to the person who holds the originals - HC

View Source

 


 

You may also like:

  1. Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the...

  2. Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings...

  3. Owner of Cash found and seized in course of search - Undisclosed income - presumption u/s 292C - if money is found in possession of any person in course of search u/s...

  4. Validity of Initiation of proceedings u/s 153C - as argued satisfaction note of the searched person and satisfaction note of the petitioner (other than the searched...

  5. 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...

  6. Reopening of assessment v/s assessment u/s 153C - The Appellate Tribunal acknowledged the argument presented by the appellant and emphasized the importance of applying...

  7. Validity of notice issued u/s 153C - recording of satisfaction note - In the satisfaction note, it has been recorded that the version put forth by the searched person...

  8. Additions on the basis of material seized during the search in case of third party without adhering to the provisions of section 153C - The tribunal found that the AO...

  9. Unexplained investment - lottery coupons found in possession in search - No explanation to whom it belongs - additions confirmed since there is a proximity between the...

  10. Validity of Assessment u/s 153C - recording satisfaction note - In the present case there is neither the recording of satisfaction by the AO of the searched person that...

 

Quick Updates:Latest Updates