Read all Latest Updates on and about section 153A of the Income Tax Act

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Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]

Advika Dwivedi

The Bench of the Income Tax Appellate Tribunal, Delhi, has held that assessments framed under Section 153A of the Income Tax Act, 1961, based on...

Income Tax Additions Not Valid Without Incriminating Material Found During Search: ITAT [Read Order]

ITAT rejects Cable Operator's Plea, Upholds ₹5.2 Lakh Income Addition from Seized Records [Read...

Additions u/s 153A for Unabated Years Set Aside in Absence of Incriminating Material: ITAT Remands...

Section 9(a)(i) Bars Vivad Se Vishwas Scheme Relief in Search Cases Exceeding ₹5 Crore Disputed Tax:...

No Addition u/s 153A for Completed Assessments without Incriminating Material Found During Search: ITAT [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) held that additions under Section 153A of the Income Tax Act, 1961 cannot be made in respect of completed assessments unless incriminating...

No Income Tax Assessment Beyond 10-year limit u/s153A: ITAT favours Assessee [Read Order]

The New Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently quashed an assessment order passed by the Assessing Officer holding that the assessment year was beyond the ten-year outer...

Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]

The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the initiation of income tax proceedings u/s 153A of the Income Tax Act, 1961 in view of presence of incriminating...

ITAT dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has dismissed the appeals filed by two companies and upheld the additions made by the Assessing Officer ( AO ) under Section 153A of the Income...

ITAT Rejects Appeal, Upholds Tax Additions due to Unaccounted Income [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Patna Bench has dismissed the appeals filed by the appellant and upheld the income tax additions made under Section 153A of the Income Tax Act, 1961. The...

Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]

The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) allowed full R&D expense deduction for the assessment year 2016-17, despite the assessee’s failure to submit the required Department of...

Compliance with S. 249(4)(b) of Income Tax is Mandatory: ITAT Rules Non-Payment of Advance Tax Bars Taxpayer's Right to Appeal [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that compliance with Section 249(4)(b) of the Income Tax Act is mandatory and failure to pay advance tax/self-assessment tax bars...