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![No Incriminating Evidence in Search Proceedings: ITAT Quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Incriminating-Evidence-Incriminating-Evidence-Incriminating-Evidence-in-Search-Proceedings-taxscan.jpg "No Incriminating Evidence in Search Proceedings: ITAT Quashes Assessment Order [Read Order]")
'No Incriminating Evidence in Search Proceedings': ITAT Quashes Assessment Order [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment order, noting the absence of incriminating evidence during the...
![ITAT quashes AOs Additions of Undisclosed Income and Bogus Expenses due to Lack of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Bangalore-Undisclosed-Income-and-Bogus-Expense-ITAT-quashes-AO-Addition-Lack-of-Evidence-Taxscan.jpeg "ITAT quashes AOs Additions of Undisclosed Income and Bogus Expenses due to Lack of Corroborative Evidence [Read Order]")
![Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Appeal-Assessing-Officer-Reassessment-of-Income-TAXSCAN.jpg "Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income [Read Order]")
![Self-Assessment shown not in accordance with Law: Jharkhand HC quashes Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Self-Assessment-accordance-Law-Jharkhand-HC-Writ-Petition-TAXSCAN.jpg "Self-Assessment shown not in accordance with Law: Jharkhand HC quashes Writ Petition [Read Order]")
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]
A Division Bench of the High Court of Delhi comprising Justice Manmohan and Justice Manmeet Pritam Singh Arora recently dismissed an appeal by the Income Tax Department, upholding the order of the...
![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]](https://www.taxscan.in/wp-content/uploads/2022/10/Incriminating-Materials-Delhi-HC-TAXSACN.jpg "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]")
![Interest Paid on Delayed TDS Payment is allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Interest-Paid-TDS-Payment-Deduction-ITAT-TAXSCAN.jpeg "Interest Paid on Delayed TDS Payment is allowable as Deduction: ITAT [Read Order]")
Legality of Prior approval of Joint Commissioner for Assessment in Search Cases under Section 153D of the Income Tax Act, 1961
Section 153D of the act in the present Search Assessment regime mandates that prior approval is necessary for a valid assessment under Section 153A and 153C of the act. For the sake of brevity, the...
