Assessment u/s 147 on the basis of seized material found during search of third party void ab-initio - ITAT In…
Amendment to Section 153C vide Finance Act, 2015 applicable to searches conducted u/s 132 before 01.06.2015 - Supreme Court ABCAUS…
Mandatory provisions of Section 153C must be followed before proceeding where AO is same for person searched and third party…
Where AO of searched person and other person same, there can be one satisfaction note prepared by the Assessing Officer…
Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…
Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference between jurisdiction under both sections ABCAUS Case…
Assessment order u/s 153C will supersede an earlier order passed u/s 143(3). ITAT allowed the additional ground raised and restored…
Assessment us 153C based on paper not belonging to assessee held as bad. Shifting the burden on assessee without making…
Satisfaction recording 153C-same AO for searched-other person. Even if AO is one then also satisfaction has to be recorded as…