![No Additions Permitted u/s 153A without Incriminating Material found during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Incriminating-Material-Found-Incriminating-Material-No-Additions-Permitted-Section-153A-of-the-Income-Tax-Act-ITAT-news-taxscan.jpg "No Additions Permitted u/s 153A without Incriminating Material found during Search: ITAT [Read Order]")
No Additions Permitted u/s 153A without Incriminating Material found during Search: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that no additions are permitted under Section 153A of the Income Tax Act,1961 without...
![CIT (A) and AO Fails to consider CBDT Guidelines on Cash Deposits during Demonetization Period: ITAT remands Case to AO for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CIT-A-AO-ITAT-Bangalore-ITAT-CBDT-Income-Tax-Appellate-Tribunal-Assessing-Officer-Central-Board-of-Direct-Taxes-Demonetization-Period-taxscan.jpg "CIT (A) and AO Fails to consider CBDT Guidelines on Cash Deposits during Demonetization Period: ITAT remands Case to AO for Fresh Consideration [Read Order]")
![ITAT rejects 25% Addition for Unverifiable Purchases u/s 153A of Income Tax Act citing Incorrect GP Rate Estimation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Jaipur-Unverifiable-Purchases-Purchases-Taxscan.jpg "ITAT rejects 25% Addition for Unverifiable Purchases u/s 153A of Income Tax Act citing Incorrect GP Rate Estimation [Read Order]")
![No Incriminating Material found during Search for Unabated AY: ITAT upholds Deletion of Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-upholds-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Appeals-CITA-Assessment-Year-taxscan.webp "No Incriminating Material found during Search for Unabated AY: ITAT upholds Deletion of Additions [Read Order]")
![Assessment Order Passed under Income Tax Act Without Conducting Search And Seizure is not Valid: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Punjab-and-Haryana-High-Court-Assessment-Order-Income-Tax-Act-Assessment-Order-Passed-under-Income-Tax-Act-Search-And-Seizure-is-not-Valid-Taxscan.jpg "Assessment Order Passed under Income Tax Act Without Conducting Search And Seizure is not Valid: Punjab & Haryana HC [Read Order]")
Company’s book, Including Manual Cash book, deemed Non-Incriminating u/s 153A of Income Tax Act: ITAT deletes S.69 Addition [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the Section 69 addition, ruling that the company’s books, including the manual cash book, were deemed non-incriminating under...
![Company’s book, Including Manual Cash book, deemed Non-Incriminating u/s 153A of Income Tax Act: ITAT deletes S.69 Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-company-books-Manual-cash-books-section-69-income-tax-act-TAXSCAN.jpg "Company’s book, Including Manual Cash book, deemed Non-Incriminating u/s 153A of Income Tax Act: ITAT deletes S.69 Addition [Read Order]")
Income already declared by Wife: ITAT quashes Addition as 'Undisclosed Income' at the Hands of Husband [Read Order]
The Rajkot bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed the addition of income as 'undisclosed income' at the hands of the husband, citing that the income was already declared by...
![Income already declared by Wife: ITAT quashes Addition as Undisclosed Income at the Hands of Husband [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Rajkot-Income-Tax-Undisclosed-Income-TAXSCAN.jpg "Income already declared by Wife: ITAT quashes Addition as Undisclosed Income at the Hands of Husband [Read Order]")
Material /document Uncovered during Search Raises no doubt or suspicion against Taxpayer: ITAT deletes addition u/s 153A [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) deleted addition under Section 153A of the Income Tax Act, 1961 as material uncovered during search raises no doubt or suspicion against...
![Material /document Uncovered during Search Raises no doubt or suspicion against Taxpayer: ITAT deletes addition u/s 153A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Material-document-Uncovered-Search-Raises-no-doubt-suspicion-Taxpayer-ITAT-taxscan.jpg "Material /document Uncovered during Search Raises no doubt or suspicion against Taxpayer: ITAT deletes addition u/s 153A [Read Order]")
Discrepancies in Maintaining KYC Documentation not amounts to Incriminating Material: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted addition under Section 153A of the Income Tax Act and held that discrepancies in maintaining KYC Documentation does not...
![Discrepancies in Maintaining KYC Documentation not amounts to Incriminating Material: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-Tax-KYC-documentation-Incriminating-Material-taxscan.jpg "Discrepancies in Maintaining KYC Documentation not amounts to Incriminating Material: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]")
Addition u/s 69A can't be imposed when Assessee doesn't hold Ownership of Money and No Evidence has been found concerning Cash: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the addition under Section 69A of the Income Tax Act, 1961 cannot be imposed when the assessee doesn’t hold the ownership of the...
![Addition u/s 69A cant be imposed when Assessee doesnt hold Ownership of Money and No Evidence has been found concerning Cash: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-ITAT-delhi-Cash-Ownership-of-Money-Addition-Assessee-Ownership-taxscan.jpeg "Addition u/s 69A cant be imposed when Assessee doesnt hold Ownership of Money and No Evidence has been found concerning Cash: ITAT [Read Order]")
Demand of Rs. 436 crores raised without granting Adequate Opportunity: Delhi HC directs Income Tax Dept to grant Documents [Read Order]
The Delhi High Court directed the Income Tax Department to grant documents to the petitioner, Priyanka Saraswat Dev, in the matter of income tax demand of Rs. 436 crores raised without granting...
![Demand of Rs. 436 crores raised without granting Adequate Opportunity: Delhi HC directs Income Tax Dept to grant Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/without-granting-Adequate-Opportunity-granting-Adequate-Opportunity-Adequate-Opportunity-raised-without-granting-Adequate-Opportunity-TAXSCAN.jpg "Demand of Rs. 436 crores raised without granting Adequate Opportunity: Delhi HC directs Income Tax Dept to grant Documents [Read Order]")
Entries in books of account of Individual Entity Prior to Amalgamation cannot be part of additions made u/s 153A of IT Act in hands of assessee: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, held that entries in the books of account prior to amalgamation could not be part of additions made under Section 153A of the Income Tax Act,...
![Entries in books of account of Individual Entity Prior to Amalgamation cannot be part of additions made u/s 153A of IT Act in hands of assessee: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Entries-in-books-of-account-Individual-Entity-Amalgamation-IT-Act-ITAT-taxscan.jpg "Entries in books of account of Individual Entity Prior to Amalgamation cannot be part of additions made u/s 153A of IT Act in hands of assessee: ITAT deletes Addition [Read Order]")