![No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Incriminating-Materials-Delhi-HC-TAXSACN.jpg "No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]")
No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]
A Division Bench of the High Court of Delhi comprising Justice Manmohan and Justice Manmeet Pritam Singh Arora recently dismissed an appeal by the...
![No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/No-Incriminating-material-ITAT-taxscan.jpeg "No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]")
![Passing Assessment Order by not following Order of ITAT is patently illegal and against Judicial propriety: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/assessment-order-order-of-ITAT-judicial-propriety-ITAT-taxscan.jpg "Passing Assessment Order by not following Order of ITAT is patently illegal and against Judicial propriety: ITAT [Read Order]")
![No Income Tax Addition U/S 153A and 153C If No Incriminating Material is found during course of Search: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/section-153A-section-153C-incriminating-material-Delhi-High-Court-Taxscan.jpg "No Income Tax Addition U/S 153A and 153C If No Incriminating Material is found during course of Search: Delhi HC [Read Order]")
![Penalty can be imposed only if Income concealed or furnish inaccurate particulars of Income: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Penalty-income-concealed-inaccurate-particulars-of-Income-Delhi-HC-Taxscan.jpg "Penalty can be imposed only if Income concealed or furnish inaccurate particulars of Income: Delhi High Court [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]")
When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) in M/s OSE Infrastructure Ltd. Versus ACIT, held that when a revised return is accepted as per issue of notice under section 153A and...
![When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Revised-Return-Taxscan.jpg "When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]")
S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]
New Delhi bench of ITAT quashed the addition made by AO and ruled that section 153A of the Income Tax Act cannot be invoked if the Revenue got any information prior to the date of search and no...
![S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]")
Addition made Solely on the basis of a Confessional Statement without any Supporting Evidence is Invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal in its recent order ruled that addition made under the Income Tax Act, 1961 solely on the basis of confessional statement without any supporting evidence is Invalid. ...
Materials used in Third Party Premises cannot be used against the assessee in section 153A assessments: ITAT [Read Order]
The Income Tax Appellate Tribunal recently ruled that Materials used in third party premises cannot be used against the assessee in section 153A of the Income Tax Act assessments. The tribunal bench...
![Assessment u/s 153C without Incriminating Material is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Assessment u/s 153C without Incriminating Material is Invalid: ITAT [Read Order]")