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Sec. 153A

Section 132, Sec. 132A, Sec. 153A, Sec. 260A, Section 139, Section 147, Section 149, Section 153, Section 158

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

Avijit Das / March 19, 2019

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), […]

Sec. 143(3), Sec. 153A, Sec. 269T, Sec. 275(1)(c), Section 153, Section 154, Section 269, Section 271, Section 271E, Section 275

Patna H.C : the entire proceedings initiated for imposition of penalty under Section 271E

Avijit Das / December 11, 2018

High Court Of Patna Karnail Singh (Prop. Of M/S Bhargo Saw Mill) vs. The Union Of India Through The Secretary,

Section 80-IB, Sec. 153A

Delhi H.C : Whether assessee was right in reallocating expenditure/income on account of royalty from Jammu Unit to Corporate Division?

Avijit Das / September 6, 2018

High Court Of Delhi Pr. CIT vs. Montage Enterprises Pvt. Ltd. Section 80-IB, 153A Asst. Year 2005-06 & 2006-07 Sanjiv

Income Tax Case Laws, Sec. 133A, Sec. 153A, Section 132, Section 133, Section 153, Section 68

Madhya Pradesh H.C : The shareholders were Benami or fictitious person or that any part of the share capital represented company’s own income from undisclosed income

Avijit Das / August 7, 2018

High Court Of Mp (Indore Bench) Pr.CIT & Ors. vs. Chain House International (P) Ltd. & Ors. Section 68, 132,

Section 132, Sec. 153A, Section 153

Andhara Pradesh & Telangana H.C : The Appellant/Assessee has discharged his onus of proof regarding the gift by furnishing all the materials required for establishing the genuineness of the gift

Avijit Das / February 23, 2018

High Court Of Andhara Pradesh & Telangana Pendurthi Chandrasekhar vs. DCIT Section 132, 153-A Asst. Year 2006-2007 C. V. Nagarjuna

Section 132, Sec. 153A, Section 143

Kerala H.C : The assessments relate to the deceased mother of the appellant, who had a total of five children, four of whom authorized the appellant herein to contest the matter since the mother died on 24.02.2006, after the search effected in her premises as also the notice issued under Section 153A

Avijit Das / January 24, 2018

High Court Of Kerala Dr. A. V. Sreekumar vs. CIT & Anr. Section 132, 143, 153A Asst. Year 1999-2000 &

Sec. 245D, Sec. 153A, Sec. 245C, Section 132

Delhi H.C : Where once Income Tax Settlement Commission proceeds with settlement application, as per section 245D(4), proceedings before Assessing Officer come to a standstill

Avijit Das / October 9, 2017

High Court Of Delhi Radico NV Distilleries Maharashtra Ltd. Vs. CIT (Central) – III, New Delhi Muralidhar And Prathiba M.

Section 132, Sec. 153A, Section 143

Bombay H.C : In view of amendment made in section 132A by Finance Act of 2017, ‘reason to believe’ or ‘reason to suspect’, as the case may be, is not required to be disclosed to any person or any authority or Appellate Tribunal as recorded by revenue authority under section 132 or section 132A

Avijit Das / September 11, 2017

High Court Of Bombay CIT-20 Vs. Deepak Kumar Agarwal Section : 153A, 132 and 143 S.C. Dharmadhikari And Prakash D.

Sec. 153C, Sec. 153A

Delhi H.C : Whether as per recent amendment to section 153C(1) for both searched person, and other person, period of reassessment would be six assessment years preceding year of search

Avijit Das / August 17, 2017

High Court Of Delhi Pr.CIT vs. Sarwar Agency (P.) Ltd. Section 153C, 153A Assessment Year 2006-07 Muralidhar And Pratibha M.

Section 132, Sec. 153A, Section 143, Section 32

Delhi H.C : Whether in the facts and circumstances of the case the ITAT was correct in law in confirming the addition on account of the claim of depreciation on software

Avijit Das / July 19, 2017

High Court Of Delhi Chintels India Ltd. vs. DCIT, Circle 8 Section 32, 153A, 143 Assessment years 2009-10 & 2010-11

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