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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Validity of assessment made u/s 153C - authorization letter does ...

Income Tax

August 21, 2015

Validity of assessment made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential premises nothing related to the assessee's in question was seized. - assessment against the assessee is invalid - AT

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  1. Assessment u/s 153A - Name not appearing on warrant or authorization (WOA) - search being authorized in the name of more than one person - decided against the assessee - AT

  2. Validity of petition u/s 153C of the Act - Validity of Reference made to DVO – writ petition cannot be entertained in view of the availability of statutory remedies - HC

  3. Validity of search warrant - notwithstanding that the authorization for search has been issued in joint names, assessment or reassessment shall be made separately in the...

  4. 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...

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  6. For making assessment u/s. 158BC, it is not necessary to issue authorization u/s. 132 or make requisition u/s. 132A separately in the name of each person - Authorization...

  7. Opening of assessment u/s 153C - no documents belonging to the assessee were found and, therefore, no assessment under sec. 153C of the Act can be framed in their cases - AT

  8. Validity of assessment u/s 143(3) instead of Assessment u/s 153C - There may be a case where situation and condition of section 153C is satisfied, in that case the AO...

  9. Validity of Assessments made u/s 153C - The A.O. has not followed the proviso to Section 153C of the I.T. Act. No satisfaction note have been recorded in the case of...

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