![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]")
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...
![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]")
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 even in the absence of incriminating...
![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]")
Wrong Mention of Section would not make Re-Assessment Invalid if Assessee Co-operated with Proceedings: ITAT Bengaluru
In DCIT v. K.M Nagaraj, the ITAT Bengaluru held that quoting of wrong section would not result in invalidating the whole re-assessment proceedings under Income Tax Act if the assessee had co-operated...
Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]
The ITAT, Delhi bench, in ACIT v. Super Developers P Ltd, quashed an assessment made under section 153A of the Income Tax Act on ground that no incriminating material was found during search and...
![Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment u/s 153A is not Valid in the Absence of Incriminating Materials found during Search and Pending Assessment: ITAT Delhi [Read Order]")
![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...
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]")