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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Additions made on the basis of papers found in the course of ...

Income Tax

May 21, 2016

Additions made on the basis of papers found in the course of search - additions made on the basis of papers found in the course of search without bringing any corroborative evidence is not factually sustainable - AT

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  1. Addition made on the basis of loose papers found and seized from the third person - the jottings made without identification of any asset or investment cannot be the...

  2. Addition made on the basis of declaration of the assessee during search action - bogus purchases - The said letter clearly indicates that the additional income declared...

  3. Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT

  4. Addition on the basis of entry found in the "bahi" of third party - any entry found on loose papers in the premises of the third party without any corroborative...

  5. Understatement of sales - search and seizer operation were carried wherein the certain loose papers were found and seized - When all the explanation, documents were...

  6. Validity of the assessment u/s 153A - addition on the basis of post search inquiry - No addition based on any incriminating material found during the course of search -...

  7. Addition - presumptions u/s 132(4A) - this is not a case where the additions are made on the basis of mere loose papers seized during search. It is a case where the...

  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. Validity of Assessment u/s 153A - The information obtained from outside agencies which was confronted with the assessee during the search cannot be considered as...

  10. Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had...

 

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