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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Search and seizure - Block assessment - it is vivid that for the ...

Income Tax

December 28, 2011

Search and seizure - Block assessment - it is vivid that for the purpose of initiation of block assessment proceeding against a third person in respect of whom search has not been conducted certain conditions precedents are to be followed and they are mandatory .... - HC

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  1. Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

  2. 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

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  8. Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - the search took place - assessment ought to have been framed u/s 153C...

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