Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Assessment u/s 153A - this Court does not find any illegality or ...


Court Upholds Issuance of Warrant and Notice u/ss 132 and 153A of Income Tax Act Against Petitioner.

January 9, 2020

Case Laws     Income Tax     HC

Assessment u/s 153A - this Court does not find any illegality or infirmity in the entire process based on which the warrant under Section 132 and the notice under Section 153A of the IT Act was issued against the petitioner.

View Source

 


 

You may also like:

  1. Validity of Assessment u/s 153A - no search conducted u/s 132 and 132A as against the petitioner - Incriminating material from laptop - Electronic evidence admissibility...

  2. Assessment u/s 153A - replacement of Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act by Finance Act, 2003 - The new Section 153A provides...

  3. Assessment u/s 153A - Validity examined. Assessments cannot be framed without incriminating material found during search u/s 132. Completed assessments u/s 143(3) cannot...

  4. The High Court addressed the issue of faceless assessment of income escaping assessment u/s 151A scheme. It held that notices must be issued in a faceless manner as...

  5. The High Court granted bail to the applicant u/ss 132(1)(b), 132(1)(c) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case involved the...

  6. Proceedings u/s 153A were initiated based on alleged incriminating material found during search, however, the material relied upon was a laptop recovered from Mumbai...

  7. Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory...

  8. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

  9. Assessment u/s 153A - Validity of notice issued - the only pre-condition for issuance of the notice u/s 153A is the search itself. Thus unable to accept the argument of...

  10. The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

  11. 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...

  12. Scope of section 132 - search and seizure - whether conditions precedent for issuing warrant of authorization under Section 132 does exist in the present case? -...

  13. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

  14. Validity of search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax...

  15. Penalty u/s 271AAB - treating an amount included in the Return of Income as undisclosed income susceptible to penalty - search conducted u/s 132, assessment carried out...

 

Quick Updates:Latest Updates