Read all Latest Updates on and about section 153C of the Income Tax Act

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Amendment to S. 153C is Prospective: Material found from Premises of Searched Person should belong to Such Person to Initiate Proceedings, Rules ITAT

Aparna. M

The Ahmadabad bench of Income Tax Appellate Tribunal (ITAT) has recently held that amendment in section 153c Income Tax Act 1961 was prospective and...

Delhi HC Prohibits Further Income Tax Proceedings against Kapil Sibal

ITAT Quashes S. 153C Assessments based on Invalid Notices [Read Order]

Mere Appearance of staff of person in Judicial Custody should not be taken as appearance by Assessee...

Addition u/s 153C cannot be made based on Documents found during Survey: ITAT [Read Order]

Seized Document does not contain Name of Assessee: ITAT deletes Assessment u/s 153C [Read Order]

The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has deleted the assessment under Section 153C of the Income Tax Act 1961 as the seized documents were not containing the name of the...

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...

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 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...

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...

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...

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...

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