Stories with the ‘ tag ‘ you searched for "Section 153C Income Tax Act"

S. 153C Income Tax Act | Public Info, Unrelated Data Seized From Searched Person Not Enough To Issue Show Cause Notice: Gujarat High Court
Income Tax Act | S. 153C Proceedings Unsustainable Without Incriminating Material Found In Search: Calcutta High Court
S.153C Income Tax Act | Gujarat High Court Quashes Assessment Proceedings Lodged 4-Years After Search Citing 'Inordinate Delay'
Notice U/S 153C Income Tax Act Can Be Issued Only If Incriminating Material Has 'Bearing On Total Income' Of Non-Searched Assessee: Delhi HC
Income Tax Act Doesn't Contemplate Hiatus Between Handing Over & Receipt Of Documents By AO Of Non-Searched Entity: Delhi High Court
Income Tax Act | Rajasthan HC Dismisses Challenge Against Proceedings Initiated U/S 153C Based On WhatsApp Chats, Says Chats Had Been Corroborated
Relationship Between Searched And Non-Searched Entity Not Mandatory For Invocation Of Proceedings U/S 153C Income Tax Act: Delhi High Court
S.153C Income Tax Act | Two-Tier Satisfaction Of Assessing Officers Of Both Searched & Non-Searched Entity Needed Even Prior To 2015 Amendment: Delhi HC
Block Period Of Six AYs For Purpose Of Sec 153C Has To Be Reckoned From Date Of Receipt Of Documents By AO: Delhi ITAT
Action Can Be Initiated U/s 153C Based On Seizure Made During Course Of Search And Not Based On Material Impounded In Course Of Survey: Mumbai ITAT
Date Of Satisfaction Note Is To Be Reckoned As Date Of Handing Over Material, For Initiation Of Proceedings U/s 153C: Delhi ITAT
AO Lacks Jurisdiction To Frame Assessment U/s 153C/143(3) In Absence Of Valid Satisfaction Note: Mumbai ITAT