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Section 153A of the Act

No Incriminating Evidence - Incriminating Evidence - Incriminating Evidence in Search Proceedings - taxscan
‘No Incriminating Evidence in Search Proceedings’: ITAT Quashes Assessment Order [Read Order]
May 3, 2025
ITAT - ITAT Bangalore - Undisclosed Income and Bogus Expense - ITAT quashes AO Addition - Lack of Evidence - Taxscan
ITAT quashes AO’s Additions of Undisclosed Income and Bogus Expenses due to Lack of Corroborative Evidence [Read Order]
November 20, 2024
Income Tax - Income Tax Appeal - Assessing Officer - Reassessment of Income - TAXSCAN
Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income [Read Order]
August 24, 2024
ITAT - Debt - Debt Written Off - Bad Debts - AO to delete Addition - ITAT chennai - taxscan
Debt Written Off in Books of Account is to be Allowed as Bad Debts: ITAT directs AO to delete Addition of Rs. 6.69 crore [Read Order]
May 27, 2024
No Reassessment Proceedings shall Conducted on Completed - unabated Assessments - Incriminating Material Found During Search - Supreme Court - TAXSCAN
No Reassessment Proceedings shall Conducted on Completed/unabated Assessments if no Incriminating Material Found During Search: Supreme Court [Read Judgement]
July 17, 2023
Self - Assessment - accordance - Law - Jharkhand - HC- Writ - Petition - TAXSCAN
Self-Assessment shown not in accordance with Law: Jharkhand HC quashes Writ Petition [Read Order]
March 9, 2023
Incriminating - Materials - Delhi HC - TAXSACN
No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]
October 11, 2022
Interest Paid - TDS - Payment - Deduction - ITAT - TAXSCAN
Interest Paid on Delayed TDS Payment is allowable as Deduction: ITAT [Read Order]
October 4, 2022
Income Tax Act - Section 153D - Assessment - Taxscan
Legality of Prior approval of Joint Commissioner for Assessment in Search Cases under Section 153D of the Income Tax Act, 1961
June 16, 2020
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