Search can be Authorized only if Conditions u/s 67 of CGST Act are fulfilled: Delhi HC
The Delhi High Court recently observed that a search can be authorized only if the conditions specified under Section 67 of the Central Goods and...
![Information relied upon by AO does not have any bearing to Search Conducted: ITAT deletes S. 153C Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Information-AO-Search-Conducted-ITAT-TAXSCAN.jpg "Information relied upon by AO does not have any bearing to Search Conducted: ITAT deletes S. 153C Addition [Read Order]")
![Madras HC quashes Assessment Order for not conducting Search u/s 132 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Madras-HC-Assessment-Order-Search-us-132-Income-Tax-Act-TAXSCAN.jpg "Madras HC quashes Assessment Order for not conducting Search u/s 132 of Income Tax Act [Read Order]")
No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]
The Madhya Pradesh High Court upholds the order of Income Tax Appellate Authority (ITAT) upon the deletion of addition when there is no incriminating material found during the search. The appeal...
![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]")
Survey cannot be converted into Search by Income Tax Authority without Recording satisfaction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Surat Bench has held that the survey cannot be converted into search by Income Tax Authority without recording satisfaction. The assessee firm, Raj...
![Survey cannot be converted into Search by Income Tax Authority without Recording satisfaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Income-Tax-Department-Unaccounted-income-Taxscan.jpg "Survey cannot be converted into Search by Income Tax Authority without Recording satisfaction: ITAT [Read Order]")
Karnataka HC quashes FIR as Police can’t register FIR against Tax Officers, demand diary Seized during Search [Read Order]
The Karnataka High Court while quashing the FIR held that the police cannot register FIR against Tax Officers, demand diary seized during search. The petition was filed by the Director General...
![Karnataka HC quashes FIR as Police can’t register FIR against Tax Officers, demand diary Seized during Search [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Karnataka-High-Court-FIR-FIR-Tax-Officer-seized-Karnataka-Taxscan.jpg "Karnataka HC quashes FIR as Police can’t register FIR against Tax Officers, demand diary Seized during Search [Read Order]")
Assessment Proceedings can’t be initiated If no incriminating materials seized at Time of Search: Orissa HC [Read Order]
The Orissa High Court held that assessment proceedings cannot be initiated if no incriminating materials are seized at the time of the search. The Petitioner, Smrutisudha Nayak is a Director of a...
![Assessment Proceedings can’t be initiated If no incriminating materials seized at Time of Search: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Assessment-Proceedings-incriminating-materials-seized-Orissa-High-Court-taxscan.jpg "Assessment Proceedings can’t be initiated If no incriminating materials seized at Time of Search: Orissa HC [Read Order]")
No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]
The Delhi High Court while dismissing as many as 10 petitions filed by the Income Tax Commissioner held that Section 153A addition cannot be made in absence of incriminating materials found, seized...
![No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/incriminating-materials-Delhi-high-court-taxscan.jpg "No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]")
![No Addition in absence of Incriminating Material during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/incriminating-material-search-ITAT-Taxscan.jpg "No Addition in absence of Incriminating Material during Search: ITAT [Read Order]")
