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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Assessment u/s 158BC - period of limitation - proper ...

Income Tax

February 9, 2019

Assessment u/s 158BC - period of limitation - proper authorization - search u/s 132 - continuous search operation or not - search and seizure were conducted on two days by two different authorised persons - Appeal of the assessee rejected.

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  1. Penalty - Assessment after search and seizure operation under section 132 - Assessee has satisfied the conditions for not levying the penalty under Section 271AAA - AT

  2. Search u/s 132 - prohibitory orders passed u/s 132(3) - Since pre-conditions had not been satisfied, the warrant of authorisation would have to be quashed - HC

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  4. Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure...

  5. 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

  6. Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC

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  8. Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating...

  9. 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...

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