Home Highlights March 2013 Year 2013 This

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1. Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any person, entity as approved by PCC or CC or PDGIT or...

2. Search and Seizure - Sub-section (2) of section 67 does not empower the officer concerned to record statements of family members through force or coercion or to record...

3. Proceedings u/s. 153C r.w.s. 153A - Recording of satisfaction - CIT (Appeals) not given finding that what basis he came to such conclusion that there was a recording of...

4. Rectification u/s 254 - ITAT refused to admit additional ground - Having found that the recording of satisfaction by the AO of the searched person is mandatory; which is...

5. Validity of search and authorization for conducting search - It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023,...

6. Unexplained investments - There is no positive and credible evidence brought on record by the revenue to establish the allegation of cash payment over and above the...

7. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

8. Smuggling - burden to prove - invocation of Section 123 - the statement recorded under Section 108 of the Customs Act, 1962 made before the customs officers is not a...

9. Assessment u/s 153C - Period of limitation - although the Assessing Officer of the searched person and the other person(the assessee) was the same, satisfaction was...

10. Search and Seizure - failure in filing regular monthly returns/statements - consignment of taxable goods transported by it - The respondent no. 5 is a competent officer...

11. Jurisdiction - proper officers - power of DRI officers to issue SCN or not - If the Finance Bill becomes the Act, DRI officers will be at par with Customs officers under...

12. Revision u/s 263 - bogus purchase - proof of nexus between the purchases and sales - once submission/reply filed by the assessee, pursuant to enquiry by the Assessing...

13. Validity assessment proceedings u/s 153C - recording of satisfaction - The ITAT examined the language of Section 153C and referenced the judgment in Ganpati Fincap...

14. The powers vested in the officer armed with a search warrant are limited to searching the entire premises. Once the premises are searched, the search party would have to...

15. Validity of search u/s 132 - place of search - the search conducted in the premises in which the assessee may not be carrying on the business would not nullify the...