Invocation of proceedings u/s 153C – the assessee being one of ...

Income Tax

September 10, 2014

Invocation of proceedings u/s 153C – the assessee being one of the signatory of the contents recording the transactions hence the documents was belonging to the assessee - AT

View Source

← Previous Next →

Invocation of proceedings u/s 153C – the assessee being one of ...

Income Tax

September 10, 2014

You may also like:

Assumption of jurisdiction under 153C - assessment in search cases - Even as per the pre-amended provisions of Section 153C, AO has to record satisfaction to the effect...

Assessment u/s 153C - The High court found procedural lapses in invoking Section 153C against the petitioner without concrete evidence of undisclosed transactions for...

Block Assessment - Requirement to record the satisfaction – Proceeding u/s 153A & 153C versus 158BC, 158BD - The provisions of Section 158BD are pari materia with the...

Dishonor of Cheque - drawer of the cheque versus authorised signatory - One can easily visualise the object of Section 138 of the Negotiable Instruments Act, 1881, will...

Penalty u/s 271AAA - Assessment u/s 153C - search and seizure proceedings u/s 132(1) not carried out against the assessee - the primary condition of section 271AAA...

Invocation of 153A & 153C - cash seized during assembly election - entitlement to exception u/rule 112F(ii) of the Income Tax Rules, 1962 - Unless, the cash that was...

Dishonour of Cheque - Funds Insufficient - Signatory of Cheques - vicarious liability of Directors - If the plea of petitioners is accepted that since they were not a...

Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before...

Validity of assessment/re-assessment u/s 153C - the satisfaction note prepared at the first stage by AO of the searched persons [DCIT-CC-2(1)] in respect of third party...

Assessment u/s 153A – Invocation of power of revision u/s 263 - Commissioner did not have jurisdiction to initiate any proceedings u/s 263 - HC

Quick Updates: