![Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Incriminating-Material-Section-153A-Proceedings-Income-Tax-Proceedings-taxnews.jpg "Presence of Incriminating Material on Record: ITAT Upholds Income Tax Proceedings U/s 153A [Read Order]")
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,...
![ITAT dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Unexplained-Items-Citing-Evidentiary-Value-taxscan.jpg "ITAT dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]")
![ITAT Rejects Appeal, Upholds Tax Additions due to Unaccounted Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Patna-ITAT-Unaccounted-Income-Taxscan.jpg "ITAT Rejects Appeal, Upholds Tax Additions due to Unaccounted Income [Read Order]")
![Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Form-3CL-TAXSCAN.jpg "Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]")
![Compliance with S. 249(4)(b) of Income Tax is Mandatory: ITAT Rules Non-Payment of Advance Tax Bars Taxpayers Right to Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-ITAT-Rules-Advance-Tax-Bars-Taxpayer-Right-to-Appeal.jpg "Compliance with S. 249(4)(b) of Income Tax is Mandatory: ITAT Rules Non-Payment of Advance Tax Bars Taxpayers Right to Appeal [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 incriminating material found during a search. ...
![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]")
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]
The two-member bench of the Income Tax Appellate Tribunal (ITAT) in Bangalore remanded the case to the Assessing Officer (AO) for fresh consideration, highlighting that both the AO and the...
![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]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) rejected the 25% addition for unverifiable purchases under Section 153A of Income Tax Act, 1961 citing incorrect Gross Profit (GP) rate...
![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]
The Income Tax Appellate Tribunal (ITAT) Raipur Bench upheld the decision of Commissioner of Income Tax (Appeals) (CIT(A)) which deleted an Addition of 2.19 crore for the Assessment Year (AY)...
![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]
The Punjab and Haryana High Court has held that an assessment order passed under the Income Tax Act, 1961 without conducting search and seizure is not valid. The court concluded that it cannot...
![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]")