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Incriminating Material

Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]

Advika Dwivedi

The Bench of the Income Tax Appellate Tribunal (ITAT), Delhi, held that an addition made under Section 153A of the Income Tax Act, 1961, cannot be...

Recovery of 80 Litre Illicit Country made Liquor from Scooter: Patna HC Grants Anticipatory Bail for...

Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief...

No Addition u/s 153A for Completed Assessments without Incriminating Material Found During Search:...

Proceedings u/s 153C of Income Tax Act cannot be Initiated in Absence of Incriminating Material:...

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 Deletes Penalty u/s 271D: Penalty Held Invalid as Section 153C Assessment Quashed due to Lack of Incriminating Material [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) set aside a penalty of ₹3,50,000 imposed under Section 271D of the Income Tax Act. The Deputy Commissioner of Income Tax (DCIT) initially...

Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]

Delhi Bench of Income Tax Appellate Tribunal (ITAT), quashed the assessment orders for the Assessment Years (AYs) 2011-12 to 2016-17 due to Jurisdictional issues as well as held that the search...

Absence of Incriminating Material: ITAT rules out Addition on Completed Assessment [Read Order]

The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) ruled out additions on completed assessments due to the absence of incriminating material. The tribunal noted that the Assessing Officer...

Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that the Income Tax Department cannot make additions to an assessee's income based solely on statements made during a...

Completed Assessment can be Reopened only if Incriminating Material is found during Search u/s 132 of Income Tax Act: Delhi HC [Read Order]

In a recent decision, the Delhi High Court ruled that the completed assessment can be reopened only if incriminating material is found during search under Section 132 of the Income Tax Act, 1961. ...

Proceedings u/s 153 C of Income Tax Act is not Valid in Absence of Incriminating material: Delhi HC [Read Order]

The Delhi High Court proceedings under section 153 C of the Income Tax Act, 1961 are not valid in the absence of incriminating material. The appellant/revenue is the order dated 24.03.2017 passed...