An invalid or illegal assessment order cannot be revised under the provision of section 263 In a recent judgment, Hon'ble…
In a recent judgment, ITAT has held that in the absence of Document Identification Number (DIN) mentioned in the approval…
No additions can be made u/s 153A for completed/unabated assessments in absence of any incriminating material found during search u/s…
Assessment u/s 153A has to be made only on basis of seized material. Assessment can not be arbitrary or without…
Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…
Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference between jurisdiction under both sections ABCAUS Case…
For recomputing income correctly u/s 153A no incriminating material necessary and AO can make corrections after giving opportunity to the…
Reopening notice u/s 148 void if original assessment pending in appeal. ITAT quashed notice where proceedings u/s 153A were pending…
Disallowance challenged and pending in appeal against original assessment u/s 143(3) can not be made again in search assessment framed…
Change in head of income not permissible u/s 153A if no incriminating material is found during the search-ITAT Prelude: Section…