Assessment u/s 153A - No challenge to search u/s 132(1) - When ...

Taxpayer Can't Contest Unchallenged Search Under Sec 132(1); Initiation of Sec 153A Proceedings Justified.

April 3, 2019

Case Laws Income Tax AT

Assessment u/s 153A - No challenge to search u/s 132(1) - When the search is not under challenge it is not open for the assessee to challenge the consequences of such search - hence initiation of proceedings u/s 153A is proper

View Source

← Previous Next →

Assessment u/s 153A - No challenge to search u/s 132(1) - When ...

Taxpayer Can't Contest Unchallenged Search Under Sec 132(1); Initiation of Sec 153A Proceedings Justified.

April 3, 2019

Case Laws Income Tax AT

You may also like:

Validity of assessment u/s 153A - ‘Document’ was seized during the course of the search proceedings from the premises of Cosmos group, therefore, as per Sec. 132(4A)(i)...

Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by...

Assessment u/s 153A - replacement of Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act by Finance Act, 2003 - The new Section 153A provides...

Proceedings u/s 153A were initiated based on alleged incriminating material found during search, however, the material relied upon was a laptop recovered from Mumbai...

Assessment u/s 143(3) - search and seizure action U/s 132 was taken during pendency of assessment proceedings - proceedings initiated U/s 143(3) stood abated by virtue...

Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

ITAT ruled against additions made under section 153A for unsecured loans (s.68) and interest expense disallowance (s.37(1)) in a concluded assessment year. Following SC...

Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

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...

Prosecution, u/s 132(1)(c) of the Central Act - parallel proceedings u/s 74 - There is no principle in law as may warrant any interference in the present petition to...

Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure...

Validity of Assessment u/s 153A - no search conducted u/s 132 and 132A as against the petitioner - Incriminating material from laptop - Electronic evidence admissibility...

Penalty u/sec. 271(1)(c) - income disclosed in search action - Ex-parte order - The Tribunal observed that the assessee admitted to suppressed receipts, which were...

Assessment u/s 153A - Validity examined. Assessments cannot be framed without incriminating material found during search u/s 132. Completed assessments u/s 143(3) cannot...

Validity of the proceedings u/s 147 - Search proceedings u/s 132 - Whether Section 153A has overriding effect over Section 147 - material found during the course of...

Quick Updates: