![Reassessment Proceedings u/s 153 A Income Tax Act cannot be Triggered in Absence of Incriminating Material: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Reassessment-Proceedings-Income-Tax-Act-Absence-of-Incriminating-Material-Delhi-HC-taxscan.jpg "Reassessment Proceedings u/s 153 A Income Tax Act cannot be Triggered in Absence of Incriminating Material: Delhi HC [Read Order]")
Reassessment Proceedings u/s 153 A Income Tax Act cannot be Triggered in Absence of Incriminating Material: Delhi HC [Read Order]
In a recent case, the Delhi High Court reassessment proceedings under section 153 A of the Income Tax Act, 1961 cannot be triggered in the absence of...
![No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessees Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Addition-Absence-of-Incriminating-Materials-Unabated-Assessment-ITAT-Allows-Assessees-Appeal-taxscan.jpg "No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessees Appeal [Read Order]")
![Addition in 153A assessment of an unabated assessment can be made on the basis of incriminating material only: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Addition-assessment-of-an-unabated-assessment-basis-of-incriminating-material-only-ITAT-deletes-addition-TAXSCAN.jpg "Addition in 153A assessment of an unabated assessment can be made on the basis of incriminating material only: ITAT deletes addition [Read Order]")
![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]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-of-Assessments-Income-Tax-Act-Unjustified-if-No-Incriminating-Material-Linked-to-Undisclosed-Income-Discovered-in-Search-Patna-HC-TAXSCAN.jpg "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]")
![No addition can be made on completed assessment in absence of Incriminating Material found during course of Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-addition-No-addition-can-be-made-on-completed-assessment-in-absence-of-Incriminating-Material-assessment-in-absence-of-Incriminating-Material-Incriminating-Material-ITAT-taxscan.jpg "No addition can be made on completed assessment in absence of Incriminating Material found during course of Search: ITAT [Read Order]")
![ITAT deletes Addition Made by AO u/s 68 in the Absence of Incriminating Material [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-AO-Absence-Incriminating-Material-TAXSCAN-1.jpg "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 Different Buyers: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that addition should not be made on different rates booked by real estate brokers for selling property between the different buyers. ...
![No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Addition-can-be-Made-on-Different-Rates-Booked-By-Real-Estate-Broker-Addition-Real-Estate-Broker-Selling-Property-between-Different-Buyers-ITAT-Taxscan.jpg "No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]")
No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that there would be no additions made in the absence of incriminating material found during the search action. The Assessee, M/s...
![No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Incriminating-Material-Absence-of-Incriminating-Material-Addition-ITAT-dismisses-Appeal-ITAT-Appeal-taxscan.jpg "No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]")
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...
![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]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Addition-Income-Tax-Act-Seizure-of-Incriminating-Materials-during-Search-Proceedings-Seizure-of-Incriminating-Materials-Search-Proceedings-ITAT-Taxscan.jpg "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]")
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...
![Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Lack-of-Jurisdiction-Absence-of-Incriminating-Materials-Jurisdiction-Incriminating-Materials-ITAT-Revenues-Appeal-taxscan.jpg "Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenues Appeal [Read Order]")
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...
![Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg "Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]")
![Income Tax Assessment u/s 153 A must be based on Incriminating Material: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Assessment-Income-Tax-Assessment-Incriminating-Material-Supreme-Court-Taxscan.jpg "Income Tax Assessment u/s 153 A must be based on Incriminating Material: SC [Read Judgement]")