Sec. 153A

Sec. 153A, Sec. 143(1), Sec. 2(22)(E), Section 132

Delhi H.C : The Respondent Assessee for the said AYs under Section 2(22)(e) of the Income Tax Act, 1961 (‘Act’) were not sustainable because no incriminating material concerning such additions were found during the course of search and further no assessments for such years were pending on the date of search

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High Court Of Delhi CIT vs. Kabul Chawla Section 153A, 132, 143(1), 2(22)(e) Asst. Year 2002-03, 2005-06 & 2006-07 S.

Sec. 44AB, Sec. 132A, Sec. 133A, Sec. 139(1), Sec. 143(3), Sec. 153A, Sec. 153C, Sec. 158BC, Sec. 158BD, Sec. 234A, Sec. 234B, Sec. 234C, Sec. 292C, Section 132, Section 142, Section 149, Section 151, Section 153, Section 292

Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

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High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C,

Sec. 260A, Sec. 143(3), Sec. 153A, Sec. 2(47), Sec. 271(1)(c ), Section 132, Section 153, Section 271

Karnataka H.C : The amount received of Rs.3.47,75,000/-by the assessee from L & T, the developer of the adjoining land in respect of the transfer of 7575.37 square meters of FAR in assessee’s residential plot measuring 1.6 acres is not transferable as the same is not a capital asset and consequently no capital gains can be levied

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High Court Of Karnataka CIT & Anr. vs. Dinesh D. Ranka Section : 260A, 143(3), 132, 153A, 271(1)(c), 2(47) Asst.

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