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![Block Assessment based on Statement of an Employee of Assessee u/s 133A alone is invalid in absence of Any other ‘incriminating material’: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Block Assessment based on Statement of an Employee of Assessee u/s 133A alone is invalid in absence of Any other ‘incriminating material’: Delhi HC [Read Judgment]")
Block Assessment based on Statement of an Employee of Assessee u/s 133A alone is invalid in absence of Any other ‘incriminating material’: Delhi HC [Read Judgment]
In a significant ruling, the division bench of the Delhi High Court held that Block Assessment under Section 153C of the Income Tax Act is not...
![No Penalty When the Addition is made by invoking sec 50C and No Incriminating material is found: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/No-Penalty-TaxScan.jpg "No Penalty When the Addition is made by invoking sec 50C and No Incriminating material is found: ITAT Mumbai [Read Order]")
![Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]")
![Notice u/s 158BC cannot be issued If No Incriminating Material Found during the Search: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-2-Tax-Scan.jpg "Notice u/s 158BC cannot be issued If No Incriminating Material Found during the Search: Bombay HC [Read Judgment]")