![Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110523-lalitha-jewellery-madras-hc-cash-credits-uncorroborated-search-statement-taxscan.webp "Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]")
Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]
The Madras High Court quashed Rs. 51 crore addition under Section 68 of the IncomeTax Act, 1961, determining that uncorroborated search statements...
![Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108691-the-income-tax-act-mandatory-approval-taxscan.webp "Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]")
![S. 69A cannot be Invoked to Tax Commission on Seized Documents: ITAT Directs AO to Treat 20% of Gross Commission as Income [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107218-itat-taxscan.webp "S. 69A cannot be Invoked to Tax Commission on Seized Documents: ITAT Directs AO to Treat 20% of Gross Commission as Income [Read Order]")
![Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/250x150_2072448-bogus-ltcg-itat-taxscan.webp "Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]")
Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the assessment orders and ruled that the proceedings under Section 153A of the Income Tax Act, 1961, were invalid due to...
![Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Cash-Seized-2019-Elections-taxscan.jpg "Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]")
Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]
The Pune Bench of Income Tax Appellate Tribunal(ITAT) upheld the addition of ₹4.20 crore, rejecting the challenge to the validity of digital evidence due to the absence of a Section 65B(4)...
![Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/digital-evidence.jpg "Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]")
No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)], stating that no incriminating evidence was found during the...
![No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Cash-Credit-Unexplained-Cash-Credit-TAXSCAN.jpg "No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]")
AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]
The appellant, Commissioner of Income Tax- Central-1, filed an appeal in the backdrop of search and seizure in the case of Harvansh Chawla. Pursuant to the search that was so initiated a...
![AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Income-Tax-Commissioner-Delhi-HC-TAXSCAN.jpg "AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]")
Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]
In a significant case, the Income Tax Appellate Tribunal ( ITAT ) of the New Delhi bench held that assessment or reassessment in a search-related case cannot be passed without proper approval of the...
![Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-income-tax-income-tax-ITAT-delhi-Search-related-case-Competent-authority-TAXSCAN.jpg "Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]")
Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench upheld the disallowance made by the Income Tax Department, stating that the assessee failed to produce supporting documents for the helper...
![Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/expenditure-deduction-Income-Tax-Act-ITAT-disallowance-TAXSCAN-1.jpg "Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]")
Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]
The Delhi High Court held that Section 153A invalid where statement belonging and pertaining to a person other than a searched person used to assume jurisdiction and only Section 153C can be invoked...
![Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Section-153A-Searched-Person-Jurisdiction-Delhi-High-Court-Taxscan.jpg "Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]")