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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Assessment u/s 153A - In respect of unabated assessments, the ...

Income Tax

October 4, 2018

Assessment u/s 153A - In respect of unabated assessments, the legislature had conferred powers on the AO to just follow the assessments already concluded unless there is an incriminating material found in the search to disturb the said concluded assessment

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  1. Assessments framed u/s 153A - bifurcation of abated and unabated assessments - Tribunal explains the provisions and intention of the legislatures - AT

  2. Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for...

  3. Assessment u/s 153A - unabated assessments - the assessments of the assessment years falling within the period of above said six years which are not pending, i.e., which...

  4. Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are...

  5. Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132...

  6. Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the...

  7. Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment under section...

  8. Revision u/s 263 - As on date that in an unabated year the addition can only be made on the basis of incriminating material. Therefore having regards to the legal...

  9. Assessment u/s 153A - Addition of unapproved purchases based on peak calculation - the aforesaid addition is not based on any incriminating documents or material found...

  10. Assessments u/s 153A - basis of the Special Auditor’s Report u/s 142(2A) - no addition can be made in unabated assessment u/s 153A(1)(b) unless it is based upon...

 

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