![AO Cannot Reopen Assessments under Income Tax Act in Block Period of Six Years in Absence of Incriminating Materials:Â Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AO-Assessments-under-Income-Tax-Act-Incriminating-Materials-Kerala-HC-TAXSCAN.jpg "AO Cannot Reopen Assessments under Income Tax Act in Block Period of Six Years in Absence of Incriminating Materials:Â Kerala HC [Read Order]")
AO Cannot Reopen Assessments under Income Tax Act in Block Period of Six Years in Absence of Incriminating Materials:Â Kerala HC [Read Order]
The Kerala High Court in a recent judgement has held that Assessing Officer ( AO ) cannot reopen assessments in block period of six years in absence...
![No Addition towards Unsecured Loan can be Made by AO in Absence of Incriminating Materials found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Unsecured-Loan-AO-Absence-Incriminating-Materials-Search-Seizure-ITAT-TAXSCAN.jpg "No Addition towards Unsecured Loan can be Made by AO in Absence of Incriminating Materials found during Search and Seizure: ITAT [Read Order]")
![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/2023/06/Lack-of-Jurisdiction-Absence-of-Incriminating-Materials-ITAT-dismisses-Revenues-Appeal-TAXSCAN.jpg "Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenues Appeal [Read Order]")
![No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Incriminating-Materials-Delhi-HC-TAXSACN.jpg "No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]")
![Addition u/s 153C should be based on Incriminating Materials found during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addition-Incriminating-Materials-Search-ITAT-taxscan.jpg "Addition u/s 153C should be based on Incriminating Materials found during Search: ITAT [Read Order]")
No Penalty merely on basis of Admission during Search without Incriminating Materials: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty under section 271(c)(1) of the Income Tax Act cannot be made merely on the basis of the declaration made by...
![No Penalty merely on basis of Admission during Search without Incriminating Materials: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-9-2.jpg "No Penalty merely on basis of Admission during Search without Incriminating Materials: ITAT [Read Order]")
Re-Assessment become Void If it was made on the basis of Incriminating Materials found During Search of 3rd Party: ITAT
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the re-assessment passed under section 147/ 148 of the Income Tax Act becomes null and void since the assessment under section...
Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]
The ITAT, Delhi bench, in ACIT v. Super Developers P Ltd, quashed an assessment made under section 153A of the Income Tax Act on ground that no incriminating material was found during search and...
![Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]")