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![Supreme Court Stays HC Judgment Allowing Assessment where no Incriminating Material was Found during Search [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Supreme Court Stays HC Judgment Allowing Assessment where no Incriminating Material was Found during Search [Read Order]")
Supreme Court Stays HC Judgment Allowing Assessment where no Incriminating Material was Found during Search [Read Order]
The Supreme Court, on last week stayed the operation of the Delhi High Court’s judgment in Dayavanti Gupta vs. CIT wherein the Court confirmed block...
![Assessment u/s 153A is Limited to Search Income only: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "Assessment u/s 153A is Limited to Search Income only: Gujarat HC [Read Judgment]")
Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]
In Sri Krishna Ghosh v. ACIT, the Income Tax Appellate Tribunal (ITAT), Kolkata bench held that assessment under section 153A of the Income Tax Act must be made only on the basis of incriminating...
![Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment u/s 153A is Invalid in the Absence of any ‘Incriminating Material’ found during Search: ITAT Kolkata [Read Order]")
Proceedings u/s 153A cannot be initiated in the Absence of Warrant Authorizing Search: ITAT Mumbai [Read Order]
The Income Tax Appellate Tribunal, Mumbai bench, recently quashed the proceedings under sec. 153A on ground that no warrant were issued to the assessee in order to conduct a valid search u/s 132 of...
![Proceedings u/s 153A cannot be initiated in the Absence of Warrant Authorizing Search: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/ITAT-Ahmedabad.jpg "Proceedings u/s 153A cannot be initiated in the Absence of Warrant Authorizing Search: ITAT Mumbai [Read Order]")