Home Highlights April 2016 Year 2016 This

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1. Assessment u/s 153C - undisclosed income of the present assessee - As per the provisions of section 153C of the Act, incriminating material which was seized had to...

2. Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

3. Assessment u/ 153A - Addition u/s 68 - Completed assessments can be interfered with by the Assessing Officer while making the assessment under section 153A only on the...

4. Assessment u/s 153A - Addition u/s 69A by the Assessing Officer on account of difference in amount credited in bank and sale proceeds shown in the income tax return. It...

5. Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are...

6. Assessment u/s 153C - Profit estimation on money received for new construction and redevelopment projects - extrapolation of income for the search period. The assessee...

7. .Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during...

8. Assessment u/s 153C versus 143 - Additions u/s 45 - Underreporting of sale consideration for immovable property while framing the Assessment Order u/s 143(3) - Whether...

9. Assessment u/s 153C - Unexplained investment being share capital and share premium - no incriminating material seized during search. CIT(A) held that three conditions...

10. Validity of assessment proceedings initiated u/s 153C - In case of other person u/s 153C of the Act, the starting point for computation of the block period would be the...

11. Reopening of assessment u/s 147 or assessment u/s 153C - reassessment was made based on the materials found in the course of search conducted on third party - The...

12. Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

13. Assessment u/s 153A or u/s 147/148 - any incriminating information of any undisclosed income of the person not searched which was found during the course of a search...

14. Assessment u/s 153C v/s Reopening of assessment u/s 147 - when incriminating documents were found during the course of search, the same have been used in the case of the...

15. Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - the search took place - assessment ought to have been framed u/s 153C...