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Sec. 153A

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

Gujarat H.C : The petitioner filed return of income in response to notices issued by the department under Section 153A

Avijit Das / June 13, 2017

High Court Of Gujarat Manojkumar Babulal Agrawal vs. Secretary & Anr. Section 153A, 245C(1) Asst. Year 2007-2008 to 2013-2014 Akil […]

Delhi H.C : Invocation of section 153A by revenue for assessment years 2000-01 to 2003-04 was without any legal basis where there was no incriminating material qua each of those assessment years

Avijit Das / May 25, 2017

High Court Of Delhi Pr. CIT, Central -2, New Delhi vs. Meeta Gutgutia Section 153A Assessment years 2001-02 to 2003-04

Sec. 271(1)(c ), Sec. 153A, Section 153, Section 271

Delhi H.C : Did the ITAT correctly interpret Section 271(1)(c) of the Income Tax Act, 1961 read together with Explanation 5 in proceeding to delete the penalty imposed by the Assessing Officer in the first instance

Avijit Das / February 9, 2017

High Court Of Delhi Pr.CIT-19 vs. Neeraj Jindal Section 271(1)(c), 153A Assessment years 2005-06 and 2006-07 S. Ravindra Bhat And

Section 132, Sec. 153A, Section 153

Orissa H.C : The search and seizure as held under Section 132 of the Income Tax Act as illegal same being not in consonance with the set procedures under the Income Tax Act

Avijit Das / January 20, 2017

High Court Of Orissa Aditya Narayan Mahasupakar vs. CCIT Section 132, 153A Assessment Year 2009-10 Kumari S. Panda And S.N

Section 132, Sec. 153A, Section 131

Orissa H.C : The returns for the assessment years 2009-10 to 2013-14 have been filed but the assessee has not complied to the show cause notices issued against him U/s. 143(2) and 142(1)

Avijit Das / December 7, 2016

High Court Of Orissa Liberty Marine Syndicate (P.) Ltd. vs. Pr.CIT, Cuttack Section : 131, 132, 153A Assessment years :

Section 132, Sec. 153A

Delhi H.C : Whether the Income Tax Appellate Tribunal was justified in upholding the addition made on the basis of the incriminating material found during the search?

Avijit Das / October 27, 2016

High Court Of Delhi Smt. Dayawanti vs. CIT Section 132, 153A S. Ravindra Bhat And Ms. Deepa Sharma, JJ. IT

Section 127, Sec. 153A, Section 142, Section 143

Bombay H.C : Notice invited objections to the proposed transfer under Section 127(2) of the Act of Petitioner’s income tax assessment proceedings (case) from Mumbai to Raipur (in the charge of Commissioner of Income Tax at Bhopal), for proper coordinated investigation

Avijit Das / October 13, 2016

High Court Of Bombay Akshata Mercantile (P.) Ltd. vs. DCIT Section : 127, 153a, 142 And 143 Assessment Years :

Sec. 153A, Section 132, Section 153

Kerala H.C : For the purpose of issuing a notice under Section 153A(1)(a) of the Act calling upon an assessee to file return, is it an imperative that the search under Section 132 of the Act, on the basis of which the notice is sought to be issued, should have resulted in unearthing incriminating material against the assessee?

Avijit Das / October 3, 2016

High Court Of Kerala E.N. Gopakumar vs. CIT (Central) Section 153A, 132 Thottathil B. Radhakrishnan And Mrs. Anu Sivaraman, JJ.

Section 143, Sec. 153A, Section 142

Bombay H.C : the accounts of the assessee are required to be specially audited for any one of the reasons set out in Section 142(2A)

Avijit Das / September 14, 2016

High Court Of Bombay Sharad Kantilal Shah vs. DCIT, Central Circle 8(3) Section 142, 153A, 143 Assessment years 2008-09 to

Sec. 153A, Sec. 153C, Section 153

Calcutta H.C : All assessments were made under section 143(1) of the I.T. Act, therefore, disallowance as per law were not earlier made. As per section 153(c) of the I.T. Act assessment is to be made afresh and income to be assessed or reassessed. The meaning of reassessment is that that there is no need to resort to section 147 of the I.T. Act and to consider the disallowance in the assessment to be made under section 153 of the I.T. Act

Avijit Das / August 4, 2016

High Court Of Calcutta CIT, Kolkata-III vs. Veerprabhu Marketing Ltd. Section : 153C, 153A Girish Chandra Gupta And Arindam Sinha,

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