Assessment u/s 153C - scope of amendment in Section 153C(1) - ...

Income Tax

August 20, 2019

Assessment u/s 153C - scope of amendment in Section 153C(1) - unless the documents or material seized ‘belonged’ to the Assessee, the assumption of jurisdiction u/s 153C qua such Assessee would be impermissible, the change brought about prospectively with effect from 1st June, 2015 by the amended Section 153C (1) did not apply to the search in earlier years

View Source

← Previous Next →

Assessment u/s 153C - scope of amendment in Section 153C(1) - ...

Income Tax

August 20, 2019

You may also like:

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

Assessment u/s 153C - undisclosed income of the present assessee - As per the provisions of section 153C of the Act, incriminating material which was seized had to...

Assessment u/s 153A - the concluded assessments cannot be interfered unless there is incriminating material discovered from the seized documents belonging or pertaining...

Assessment u/s 153C/153A - Addition u/s 68 - Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with...

Reopening of assessment v/s assessment u/s 153C - The Appellate Tribunal acknowledged the argument presented by the appellant and emphasized the importance of applying...

Assessment u/s 153C - the concerned documents/diaries did not emanate from out of seizures made in the course of search action - AT

In 153A/C assessments additions cannot be made unless they are based on any incriminating material or inquiries based on such material. - AT

Validity of Assessment u/s 153C - whether AO of the searched person has not recorded satisfaction note that the books of accounts/material belongs to the assessee ? - In...

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...

Validity of satisfaction and proceedings u/s.153C - incriminating material or not - Most of the documents did not pertain to impugned assessment years or does not...

Quick Updates: