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Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]

Devanand T R

The High Court of Patna has held that the reopening of assessments under Section 153A of the Income Tax Act, 1961 is unjustified if no incriminating...

No addition can be made on completed assessment in absence of Incriminating Material found during...

ITAT deletes Addition Made by AO u/s 68 in the Absence of Incriminating Material [Read Order]

No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between...

No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal...

No Addition can be made u/s 153A of the Income Tax Act in the Absence of Seizure of Incriminating Materials during Search Proceedings: ITAT [Read Order]

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that no addition can be made under section 153A of the Income Tax Act,1961 in the absence of seizure of any incriminating materials...

Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenue's Appeal [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, dismissed the revenue’s appeal, on finding that there is lack of jurisdiction under Section 153C of...

Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the addition cannot be made under Section 153C of the Income Tax Act 1961 without finding any incriminating material during the...

Income Tax Assessment u/s 153 A must be based on Incriminating Material: SC [Read Judgement]

The Supreme Court in its recent judgement has held that assessment under Section 153A of the Income Tax Act, 1961 must be based on ‘incriminating’ material. Abhisar Buildwell P. Ltd, the assessee...

No Additions to be Made De Hors Any Incriminating Material for Assessment u/s 153A: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no additions can be made de hors any incriminating material for assessment under Section...

Addition u/s 68 based on Incriminating Material found During Survey is valid: ITAT [Read Order]

The Allahabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that an addition under section 68 of the Income Tax Act, 1961 based on incriminating material found during the survey is...

DGGI Intelligence, Surat arrests accused after finding Incriminating Material in Fake ITC Claim Case

The Directorate General of GST Intelligence (DGGI) has recently arrested the accused in the fake Input Tax Credit (ITC) claim case in Surat. A specific intelligence that the firm of the accused...

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