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No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]

Sandhra Suresh

In a significant ruling reinforcing procedural safeguards in search assessments, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has...

Property Attachment Cannot Continue Once ITAT Order Attains Finality and Dues Are Cleared: Madras HC...

Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to...

Income Tax Additions Not Valid Without Incriminating Material Found During Search: ITAT [Read Order]

ITAT rejects Cable Operator's Plea, Upholds ₹5.2 Lakh Income Addition from Seized Records [Read...

Additions u/s 153A for Unabated Years Set Aside in Absence of Incriminating Material: ITAT Remands as Assessee was under Judicial Custody [Read Order]

The ITAT Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside additions made under Section 153A of the Income Tax Act, 1961 for Assessment Years (AYs) 2017-18 and 2018-19,...

Section 9(a)(i) Bars Vivad Se Vishwas Scheme Relief in Search Cases Exceeding ₹5 Crore Disputed Tax: Madras HC [Read Order]

In a recent decision, the Madras High Court upheld the rejection of declarations filed under the Direct Tax Vivad Se Vishwas Act, 2020, holding that Section 9(a)(i) of the Act bars relief in...

No Addition u/s 153A for Completed Assessments without Incriminating Material Found During Search: ITAT [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) held that additions under Section 153A of the Income Tax Act, 1961 cannot be made in respect of completed assessments unless incriminating...

No Income Tax Assessment Beyond 10-year limit u/s153A: ITAT favours Assessee [Read Order]

The New Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently quashed an assessment order passed by the Assessing Officer holding that the assessment year was beyond the ten-year outer...

Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]

The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the initiation of income tax proceedings u/s 153A of the Income Tax Act, 1961 in view of presence of incriminating...

ITAT dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has dismissed the appeals filed by two companies and upheld the additions made by the Assessing Officer ( AO ) under Section 153A of the Income...

ITAT Rejects Appeal, Upholds Tax Additions due to Unaccounted Income [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Patna Bench has dismissed the appeals filed by the appellant and upheld the income tax additions made under Section 153A of the Income Tax Act, 1961. The...