![No Assessment u/s 153 A in absence of Incriminating Material from Search: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Madras-High-Court-Assessment-Incriminating-Material-Taxscan.jpg "No Assessment u/s 153 A in absence of Incriminating Material from Search: Madras HC [Read Order]")
No Assessment u/s 153 A in absence of Incriminating Material from Search: Madras HC [Read Order]
Recently Madras High Court (HC) held that Assessment under section 153A of the Income Tax Act, 1961 in absence of incriminating material from the...
![No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/No-Incriminating-Material-Search-Madhya-Pradesh-High-Court-Deleting-Addition-Addition-Taxscan.jpg "No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]")
![Income Tax Assessment u/s 153A without incriminating material found in search: Supreme Court commences hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Assessment-Income-Tax-incriminating-material-Supreme-Court-Supreme-Court-commences-hearing-Income-tax-Taxscan.jpg "Income Tax Assessment u/s 153A without incriminating material found in search: Supreme Court commences hearing [Read Order]")
![Concluded Assessment/ Reassessment cannot be disturbed in Absence of Incriminating Material during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Concluded-Assessment-Reassessment-Absence-of-Incriminating-Material-Incriminating-Material-Incriminating-Material-during-Search-Income-Tax-ITAT-taxscan.jpg "Concluded Assessment/ Reassessment cannot be disturbed in Absence of Incriminating Material during Search: ITAT [Read Order]")
![No Records found on Receipt of Unaccounted Cash or Incriminating Material during Search: ITAT deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Records-found-on-Receipt-of-Unaccounted-Cash-or-Incriminating-Material-during-Search-ITAT-TAXSCAN.jpg "No Records found on Receipt of Unaccounted Cash or Incriminating Material during Search: ITAT deletes Additions [Read Order]")
Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that Proceedings under Section 153C of the Income Tax Act, 1961 in absence of any incriminating material is bad in law. A search...
![Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proceedings-Incriminating-Material-law-ITAT-Income-Tax-Tax-taxscan.jpg "Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]")
Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that proceedings under Section 153C of the Income Tax Act, 1961 cannot be initiated in absence of incriminating material found...
![Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/incriminating-material-ITAT-taxscan.jpg "Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order]")
Absence of Incriminating Material for order u/s 153A of the Income Tax Act: Delhi HC dismisses Appeal [Read Order]
A Division Bench of the Delhi High Court dismissed appeal in the absence of incriminating material for an order passed under Section 153A of the Income Tax Act, 1961. The respondent in the present...
![Absence of Incriminating Material for order u/s 153A of the Income Tax Act: Delhi HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Incriminating-Material-Income-Tax-Act-Delhi-HC-dismisses-TAXSCAN.jpg "Absence of Incriminating Material for order u/s 153A of the Income Tax Act: Delhi HC dismisses Appeal [Read Order]")
Addition of Capital Gain u/s 68 as Unexplained Cash Credit without incriminating material is not permissible: ITAT [Read Order]
The addition of capital gain under section 68 as unexplained cash credit without incriminating material is not permissible, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held as...
![Addition of Capital Gain u/s 68 as Unexplained Cash Credit without incriminating material is not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-Gain-Unexplained-Cash-Credit-ITAT-taxscan.jpeg "Addition of Capital Gain u/s 68 as Unexplained Cash Credit without incriminating material is not permissible: ITAT [Read Order]")
Proceedings u/s 153 can't Invalidate without examining incriminating material found in Search: ITAT [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that proceedings under section 153 can’t be invalidated without examining incriminating material found in the search. The...
![Proceedings u/s 153 cant Invalidate without examining incriminating material found in Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/incriminating-material-ITAT-taxscan.jpeg "Proceedings u/s 153 cant Invalidate without examining incriminating material found in Search: ITAT [Read Order]")
No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that no incriminating material was unearthed during search and confirms deletion of addition made u/s 153A. The assessee, Padmshree...
![No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/No-Incriminating-material-ITAT-taxscan.jpeg "No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]")
No Fresh Addition can be made for Assessment already Completed after Proper Enquiry on absence of Incriminating Material: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench held that no fresh addition can be made for assessment already completed after proper enquiry on absence of incriminating material. The...
![No Fresh Addition can be made for Assessment already Completed after Proper Enquiry on absence of Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/addition-assessment-proper-enquiry-incriminating-material-ITAT-TAXSCAN.jpg "No Fresh Addition can be made for Assessment already Completed after Proper Enquiry on absence of Incriminating Material: ITAT [Read Order]")