Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxNo Incriminating Material Seized During Search Invalidates S. 153C Assessment: ITAT

No Incriminating Material Seized During Search Invalidates S. 153C Assessment: ITAT

Direct Tax

Published on

By Mariya Paliwala
No Incriminating Material Seized During Search Invalidates S. 153C Assessment: ITAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an addition of ₹5.30 lakh made on account of cash deposits, holding that no incriminating material was found during the search to justify proceedings under Section 153C of the Income Tax Act. The bench of Vimal Kumar (Judicial Member) and S Rifaur…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

Steel Import QCO Exemption Can’t Be Denied For SIMS Registration After Shipment Cut-Off Date: Bombay HC

The Bombay High Court has held that an importer cannot be denied exemption from...
GST

GST Appeal Can’t Be Dismissed Over Pre-Deposit Shortfall Without Opportunity To Respond: Bombay HC

The Bombay High Court has set aside an order dismissing a cotton trader’s GST...
GST

GST ITC Dispute: Dept. Asked To Produce Supplier’s Returns Or Explain Basis For Alleging Non-Payment Of Tax: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Prayagraj, has directed...
GST

GST Interest Refund Disputes Involving Identical Legal Issue To Be Heard Together By Principal Bench: GSTAT

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has allowed...

More like this

Indirect Taxes

Steel Import QCO Exemption Can’t Be Denied For SIMS Registration After Shipment Cut-Off Date: Bombay HC

The Bombay High Court has held that an importer cannot be denied exemption from...
GST

GST Appeal Can’t Be Dismissed Over Pre-Deposit Shortfall Without Opportunity To Respond: Bombay HC

The Bombay High Court has set aside an order dismissing a cotton trader’s GST...
GST

GST ITC Dispute: Dept. Asked To Produce Supplier’s Returns Or Explain Basis For Alleging Non-Payment Of Tax: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Prayagraj, has directed...