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Incriminating Material

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...

Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search:...

Absence of Incriminating Material for order u/s 153A of the Income Tax Act: Delhi HC dismisses...

Addition of Capital Gain u/s 68 as Unexplained Cash Credit without incriminating material is not...

Proceedings u/s 153 can't Invalidate without examining incriminating material found in Search: ITAT...

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 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 Scope for Extrapolate and Estimate Undisclosed Income for Block Assessment Proceedings: ITAT [Read Order]

The Chennai bench of Income Tax Appellate Tribunal has held that no scope for extrapolate and estimate undisclosed income for block assessment proceedings. During the course of assessment...

Addition in respect of Penny Stock cannot be made without Incriminating Material found during Search: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Mumbai bench has held that long term capital gains arising from a penny stock transaction cannot be denied exemption under the Income Tax Act, 1961 on the...

If Incriminating material seized from personal assistant of Assessee, then Constructive Possession must be attributed: Madras HC [Read Order]

The Madurai Bench of Madras High Court ruled that if incriminating material was seized from the personal assistant of the assessee, then constructive possession must be attributed to the assessee. ...

No Addition in absence of Incriminating Material during Search: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), ruled that no addition can be made in absence of any incriminating material found during the search. The assessee, USG Buildwell Pvt. Ltd. is a company...

Document already available with AO not an ‘Incriminating Material’: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Chennai has held that a document which is already in available to the Assessing Officer is not an ‘incriminating material’ for the purpose of assessment...

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