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Assessing Officer can't invoke jurisdiction u/s 153C and Seize material belonging to a Third Party before 1-6-2015: ITAT [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the Assessing Officer can't invoke jurisdiction under section 153C of the Income Tax Act,1961 and seize material...

Assessing Officer cant invoke jurisdiction u/s 153C and Seize material belonging to a Third Party before 1-6-2015: ITAT [Read Order]
Yogitha S. Yogesh

Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that Proceedings under Section 153C of the Income Tax Act, 1961 in absence of any incriminating material is bad in law. A search...

Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]
Kalyani B. Nair

Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that proceedings under Section 153C of the Income Tax Act, 1961 cannot be initiated in absence of incriminating material found...

Proceedings u/s 153C cannot be initiated in absence of incriminating material found during search: ITAT [Read Order]
Taxscan Team

Amount already offered to Tax by Assessee: ITAT quashes revision order by PCIT [Read Order]

The Banglore Bench of the Income Tax Appellate Tribunal has recently held that the amount already offered to tax by assessee cannot be added to assessment by the Assessing Officer(AO) under the...

Amount already offered to Tax by Assessee: ITAT quashes revision order by PCIT [Read Order]
Taxscan Team

Recovery of Share Certificate allotted to Investor Companies found at the Premises of Issuing Company is not 'Incriminating Material': Delhi HC quashes Income Tax Addition [Read Order]

A division bench of the Delhi High Court, while dismissing a bunch of appeals by the income tax department has held that the recovery of share certificate allotted to investor companies found at the...

Recovery of Share Certificate allotted to Investor Companies found at the Premises of Issuing Company is not Incriminating Material: Delhi HC quashes Income Tax Addition [Read Order]
Taxscan Team

Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]

A Division Bench of the Delhi High Court while upholding the order of the Delhi Bench of the Income Tax Appellate Tribunal(ITAT), held that, the recovery of annual report and share certificates from...

Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]
Taxscan Team

Satisfaction to be Recorded by the AO before issue of 153C Notice: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Visakhapatnam Bench, has recently in the appeals filed before it by an Assessee, held that satisfaction is to be recorded by the Assessing Officer (AO),...

Satisfaction to be Recorded by the AO before issue of 153C Notice: ITAT [Read Order]
Taxscan Team

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